Foreign Income reported but not excludedShown is Schedule 1, lines 1 through 9.Line 3- Business Income, Attach Schedule C. Dollar amount shown is $15,000.Lines 13 through 20b are blank.Line 21 - Other income. List type and amount. Taxpayer entry reads Income from Mexico on the dotted portion of line 21.Line 21 dollar amount is $5,000.Line 22 - Combine the amounts in the far right column.Line 22 dollar amount is $20,000.Text at bottom of graphic reads: Foreign income (usually reported on line 1, Form 1040 or line 21, Schedule 1) does not automatically indicate an international return. Do NOT route returns to Austin unless one of the forms/conditions at IRM 3.11.3.6.2.13(1) is present or if the taxpayer EXCLUDES income.