Two things concerning the savings account -
First, I have to assume that the saving account paid interest on the funds in the account. The interest earned for the year would be reported on a US federal tax return. This is unearned income and is not included in the foreign earned income. However, this is probably a small amount and would not be taxable since the standard deduction for someone filing as Married Filing Separately (assuming You personally Do Not have a Social Security number or an ITIN issued by the IRS) is $12,000 for tax year 2018. Meaning that the first $12,000 of taxable income is Not taxed.
Second, if the foreign account(s) at any time during the year exceeded $10,000 then she is required to report the Foreign Bank and Financial Account (FBAR) on FinCEN Form 114.
See this IRS website - https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-a...
A United States person, including a citizen, resident, corporation, partnership, limited liability company, trust and estate, must file an FBAR to report:
- a financial interest in or signature or other authority over at least one financial account located outside the United States if
- the aggregate value of those foreign financial accounts exceeded $10,000 at any time during the calendar year reported.
