I have a US citizen client who works for the Permanent Mission of Sweden to the UN. 

I have already determined that she is not subject to social security tax because of the bilateral SS agmt btw US and Sweden. 

But I still need to report the income. IRS website and everything else I read merely says to report as wages on the 1040, and in some places box 7 is mentioned. However box 7 is for capital gains so that seems totally irrelevant. 

If I create a W2 to try to list as wages I run into the issue of having no EIN. 

If I list merely as "other income" on schedule 1 this also seems incorrect. 

Anyone with any experience with this please provide some guidance, it would be greatly appreciated. 

thanks!