@pk thank you! Just to confirm: She would have to declare her US income plus US bank interest (only for the time she lived in the US?) on 1040 as a resident and declare her potential polish income plus interest from US bank when being non-resident on 1040NR ? We read Poland taxes 19% from bank interest. Would she have to pay 30 % on interest to IRS and 19% to polish IRS until she transfers the money to polish bank bank account and close the US one? She needs to keep the american bank account open for a few months. Thank you, you are the best!
