My client is residing in Canada.  He lives there permanently, and works for a Canadian company.  My concern is he is an American citizen, and he still has bank accounts here that are earning interest & dividends.  He is filing a tax return in Canada, but I believe he has to include that income on his 1040, along with his interest & dividends from American sources.  However, I don't think the Canadian income is taxed here (I could be very wrong).  Additional info - he married a Canadian citizen so I know I will file a married filing separate return, and he will have to paper file because she does not have an SSN or ITIN.  I told them I wasn't too familiar with this, and suggested he speak to another accountant, but he asked if I could help.  So here I am...Thanks for your help.  Any additional input is greatly appreciated.