 foreign source income. So you must report unearned income such as interest, dividends, and pension from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income such as wages, tips from sources outside the United States. If you worked abroad, you may be able to exclude part or all of your foreign income. So then if you have foreign income, then the question is how do you have to be treating the income because you now you have two basic countries that could be taxing you. So then you've got to get into the weeds in terms of the rules of including the exemption and having impossibly exclude part of or all of your foreign income. And so that's a whole kind of section in and of itself. For details there, you can go to publication 54 and form 2555 and the instructions for that form. Foreign retirement plans, if you are a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, you could see revenue procedure 2014-55, 2014-44 IRB 753 available at irs.gov forward slash. I won't go into the detail on that. You can see it here and check it out to find out if you can elect to defer tax on the undistributed income. So report distributions from foreign pension plans on lines five A and five B, another kind of more of the unusual type of situation, but one that could apply here, foreign accounts and trusts. You must complete part three of schedule B. If you, we're going to get into schedule B later. So there's other types of income. We've got obviously the W2 income, which is fairly straightforward. Then we've got investment type of incomes, which could be dividends and interest, which you will typically get 1099s for. It'll be possibly more complex if you've got foreign accounts and trusts with relation to them. In that case, you must complete part three of schedule B if you had foreign account or received a distribution from or were a grantor of or a transfer to a foreign trusts, foreign financial assets. If you had foreign financial assets in 2022, you may have to file form 8, 9, 3, 8, C form 8, 9, 3, 8 and its instructions for more detail there. Chapter 11 bankruptcy cases. So this is another kind of unusual type of situation, hopefully if you're in a bankruptcy situation. So if you were a debtor in a Chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes earnings from services you performed after the beginning of the case, both wages and self-employment income and income from property distributed in section 541 of Title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began before the case was closed, dismissed or converted to a case under a different chapter. So because this income is taxable to the estate, don't include this income on your own individual income tax return, otherwise you'd have the income reported in multiple areas. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. So you get kind of an unusual situation here because we have a difference between the income where the income is going to be reported and then the calculation of the self-employment tax, which is something that obviously is equivalent to payroll taxes and will dive more into the calculation of it in a future presentation. Also, you or the trustee of one appointed, if one is appointed, must allocate between you and the bankruptcy estate, the wages, salary or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Form 1099. You must also include a statement that indicates you filed a Chapter 11 case and that explains how income and withheld income tax reported to you on Form W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, you can go to the notice 22006-83 and so on and the details here.