3 stupid questions

1. I assume oversea electricity bill accounts shouldnt be reported into Fbar /8938, right?

2. Fbar/8938 are only needed for US resident alien but not for non-US resident alien, right?

3. For my friend, his baby is an American. The couples are not the American and they do not live in the US. Does the baby need to report US tax before university graduation ? What is the minimum requirement for the baby to report tax?

 

Thanks,

 

H