For Bee Knees & Jainen: Reference my post of 5/18/07 re "Prior Employment - Bahamas". I had a medical problem and have been away for awhile. The 4137 was just a thought that came up; but I've found out that its out. Jainen was totally correct. Income is reported on line 7 and no social security credits, but FEI (2555) does apply. Thanks for your responses and am sorry for being so late.