I am in the process of collecting W-2’s and 1099’s for my work and business, which is easy, the question concerns my wife who became a green card holder two years ago. All of her income is from a different country. We paid all the federal income taxes on her foreign income in the USA, what form do we use to submit a correction for this foreign earned income?

I understand that we use form 4852 to correct for incorrect W-2’s and incorrect 1099’s we use the Jurat process, but what do we use for foreign income that was verified not by W-2 or 1099 information, but by foreign bank information, from FinCEN Form 114 – Report of Foreign Bank and Financial Accounts?

Thank you for the help – I know someone will be able to help.

Brandon