My wife is a Canadian citizen and has $6000 Canadian in a TFSA (Tax Free Savings Account). Last year (2022) her account made $15 Canadian in interest. Do I need to report the $15 Canadian interest (i.e. create a 1099-INT with $15 Canadian income)? Or is the fact that in Canada, the interest would not be taxed mean that we also don't need to pay taxes in the U.S.?
