Aussie

[MGC94]

Taxpayer went to Australia and made $941.04

I am not sure how to handle this at all. There is no tax form just a piece of paper this was his YTD 

[TaxGuyBill]

Is the taxpayer a US Citizen?

Was he an employee or was he an independent contractor?

Was income tax paid to Australia?

[MGC94]

Yes, hes a US citizen. No taxes paid. No w2. Maybe a sub? Its not on a 1099. Just on a sheet of paper with company name. 

Taxpayer is saying with Aussie conversion rate it might not even be $600 US dollars? 

[TaxGuyBill]

If the person/company paying him had 'control' over his work, he was likely an employee.  If that is the case, go to line 1z of the 1040 and double-click it.  Double-click again.  Go to line i4 and enter the foreign wages.

If the person/company paying him did not have 'control' over his work, you need to determine if it is a business or 'other' income.  If the work was unrelated to his 'regular' work, it is likely 'other' income in which case you enter it on line 8 of Schedule 1.  If the work was very similar to his 'usual' work, it might need to go on Schedule C.

Yes, you need to convert it to US dollars.

[qbteachmt]

"with Aussie conversion rate it might not even be $600 US dollars?"

You perhaps are thinking of the 1099 issuer regulations. That isn't the perspective for your taxpayer.