I have a US citizen that moved to Canada at the end of 2023.  For the 2024 tax year he lived and worked in Canada.  He is still a US citizen, but he is also a Canadian resident.  My research, if I understand this correctly, is that Canada & US have an agreement that exempts a US citizen from being taxed by the US on income earned and taxed in Canada.  However, it goes on to say the exemption is driven by proper completion of US 1040 return.  I'm assuming I have to show this income somewhere on the 1040, and then do something to show it is not taxed by US.  Does anyone have any experience with something like this?  Can you let me know what forms I should be completing?  Thank you.