@In_Vino_Veritas , I don't understand why the 3520 --- assuming that the wise account belongs to you and controlled by you. You would probably come under FBAR and possible FATCA.
And as a US citizen / GrrenCard holder , US residency is not required --- the US tax laws apply to you no matter where your tax home is..
If you hold multiple currencies , for purposes of FBAR and FATCA regs, you report the aggregate amount in US dollars.
Does this make sense ? Is there more I can do for you ?
pk
