My client moved to the US about 3 years ago and has lived here full time during those three years. He is here on a work visa and he works for a worldwide consultancy company. Each year he has filed form 1040NR for his earnings in the US.
I'm confused from my research as to whether or not he has the FBAR filing requirement. He has decided to stay in the US and he is about to file for his green card and eventually wants to become an American citizen.Thank you for your time.Paul