Drake Tax - 1040: Foreign Employer Compensation (FEC)
Article #: 11786
Last Updated: October 14, 2025
In Drake21 and prior, it appears to the left of line 1 with the amount of foreign earned income outside of the line. The second number is the line 1 total, which includes the FEC amount. The FEC amount is shown as required by the IRS, but the amount is not duplicated in software calculations.