[header] How to file a us tax return from canada [title] Total your foreign earned income. [step] Foreign earned income includes any amounts you earned from a canadian employer or through self-employment while living in canada. It doesn't include any passive income, such as dividends or interest on investments. 
[substeps] Rental income, such as if you're renting out a property you own, typically is considered passive income. If you are self-employed, some of your income may be considered passive income, such as returns on capital investments.