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An NRA that elects to be treated as a US taxpayer under 26 CFR 1.6013-6 is only subject to tax rules listed in title 26 of the US code (i.e. the IRC). Since the rules for FBAR filing are in title 31 of the US Code, no FBAR filing requirements exist for an NRA that makes the election. Furthermore, the IRM 4.26.16.3.1 (07-01-2008) states that the FBAR instructions should be used, and those instructions clearly state that an FBAR is only required for a US resident or citizen. Consequently, an NRA spouse that elects to be treated as a U.S. taxpayer does not need to file an FBAR.