@BKKPilot , if an NRA spouse ( married to a US Person, and whether with a domestic or foreign tax home ) whom requests -- and is approved by default -- to be treated as a US Person ( Resident for Tax purposes in this case ), all the US tax laws comes in to play. This includes FBAR/ FATCA / PFIC etc. -- he/she submits to be treated as a resident for tax purposes and therefore all the rules/regs that apply to a US person are now applicable.
Does this answer your query ? Is there more I can do for you ?
Namaste ji
pk
