Drake Tax – 1040: Foreign Employer Compensation (FEC)

Last Updated: October 13, 2026

Foreign Employer Compensation (income) is entered on the FEC screen. The amount is displayed with the literal of FEC on Form 1040. The amount appears on line 1h Other earned income, with the literal FEC printed to the left of the line starting in Drake Tax 2022.

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.