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Many thanks Susan. 

 

Non-US resident alien I mean is the person who doesnt have PR or US citizen and stay in the US less than 183 days. Based on your description, I think Non-US resident alien can ignore the Fbar, right?

 

For Q3, would you mind mentioning how much the US baby (dependent of non-US parents) earned must file the US tax? The parents (my friend) want to save some money for the baby in the baby's bank account.