Per the FBAR instructions. "United States Resident. A United States resident is an alien residing in the United States. To determine if the filer is a resident of the United States apply the residency tests in 26 U.S.C. section 7701(b). When applying the residency tests, use the definition of United States in these instructions."
This means if a spouse chooses to be treated as a US Resident, then they will need to file a FBAR to report foreign assets.
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