Assume the following situation: 


* foreign national in the US
* working visa (e.g. H1-B)
* living permanently in the US, no other address, paying all taxes in the US
* savings account in home country (Europe)
* savings account incurs interest


Is there a threshold for declaring the interest incurred in a foreign country (income) when filing a US tax report? 



Is there a threshold for declaring interest income from a foreign country?