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Hi @pk @Anonymous_ ,

 

Thanks for your reply. To answer your questions:

 

a) What visa type: L1A

a) However, since you have met the  SPT for the year 2024, you now wish to exercise  the first year choice for 2023 filing --yes ? Yes

b) you own/operate/control one or more bank / financial account(s) or own specified financial assets in Brazil, thus coming under the FATCA and FBAR regime/requirements. Yes

 

I'd prefer to avoid form 8938 if I don't have to do it because it is a lot of work.

 

I appreciate any help you can provide.

 

Thanks!