When she left she abandoned her residency, therefore she will be filling as a dual resident. Does she still need to file FBAR and form 8938? (When she was a resident she didn't have foreign bank account, once she left and become non resident she opened a bank account in Poland). If she has interest from the american bank does she still add them to income on 1040 form and once she opens polish bank account and wires her money does she need to declare the polish interest on 1040 NR?
How to make sure that one didn't end up as if they had $80 on american bank account and the money was just transferred to polish bank account and it's not taxable, it's just savings from income?
Thank you
