I'm asking for a friend. She's a green card holder leaving US forever, will wire transfer her savings over $80k to her polish bank account in Poland. Next year when it comes to filing taxes, does she have to fill out FBAR or 8938 forms that she had foreign bank account? She will open it after leaving US and the money comes from work, she paid taxes and saved. She will close US bank account once she transfers the money. She will file as a U. S resident for a whole year. Thank you
