我是H1B,13年9月跟太太H4一起入境,当时随身带了$15,000, 当时老老实实报告了,但 是记不得填得什么表格了。 现在想选择first year choice, 2013年dual status(入境前none resident alien, 入境后resident alien)报税。resident alien期间需要全球收入报税,国内的利息收 入也要算。 按照下面的规定,我是不是US residents,国内银行存款加载一起超过$10000, 需要 file FinCEN-114吗?还是US residents指有绿卡的? 另外入境时的报告的$15,000,跟报税有关系吗? Who Must File an Report of Foreign Bank and Financial Accounts (FBAR) United States persons are required to file an FBAR if: The United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and The aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year to be reported. United States person includes U.S. citizens; U.S. residents; entities, including but not limited to, corporations, partnerships, or limited liability companies, created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States.