Foreign income, no W-2

[fpvt2]

My friend is a green card holder, but earn income from outside the US.
Since her income is very small when converted to US dollar, her US taxable will be 0.
So, she is not going to use the Foreign Income Exclusion (not qualified) or take Foreign Tax credit.
Line 7 for 1040 says "Attach W-2" .
She has no W-2 for the foreign income.
How does she do the 1040 without the foreign income W-2 ?
Does she need to submit her foreign tax return with the Form 1040 ?
Thank you.