我们一家2001年H1来美，其间未离开过美国。在美延过三次H1，2011年初得到绿卡。
我在海外有超过1万美元的银行存款，每年有很少的利息收入。
问题：
1.根据老师上次的回答，我们不需要报海外的利息收入？也不需要向美国财政部报TDF90-22.1表，（海外账户申报表）。 如果不需要申报，什么地方可以找到相关的条款。 我们没有从IRS 的网站上找到规定。
2. 在2010年中，我们是算Resident 或 Non-resident
-Because you have stayed in US for about ten 10 years and got the GC, you are considered resident (if H1 is less than 3 years, you will be considered non-resident). But it does not matter that much you did not 报海外的利息收入 because this amount is too small and also IRS normally does not pay attention to it. IRS noramlly randomly select some people to audit their income tax, especially business people with big income. However, you may need to report it in 2011 tax return nest year.
