Retired resident alien

[catkik]

My dad is a retired resident alien (green card holder). He does not currently live in US, but he still has a saving account. He does not have any other income here, only this interest off this high-yielding saving account. I wonder if that is anything he (or I as his daughter) has to report? Thank you!

[SusanY1]

Since he is a US permanent resident, he still has a requirement to file and report his worldwide income.  If he has no income (outside the US or inside the US) then he doesn't have any obligation to file. 

Any foreign income, however, must be reported though it may be excluded from taxation due to a treaty.