Foreign income with no W-2

Depends on a lot of things. First, income earned in another country is going to be subject to its income tax, probably, so you just have to get a copy of that foreign tax return, and proceed accordingly. Otherwise, IRS will consider it to be foreign earned income, reportable as "other income, line 21 on 1040. IRS will also consider it to be self-employment income, unless earned in a treaty country and their equivalent of social security tax paid. The most conservative treatment would be to report as self-employment income on line 21. This may result in too much tax being paid, however. Just depends on the nature and source, and whether reported in the other country.