Based on my research, below are the common ways NRAs can be treated as resident for full/part of the year:
1. First Year choice under 7701(b)(4)
2. Nonresident spouse as a U.S. resident under 6013(g)/(h)
In the context of this question, 6013(g) appears to be in play. Given this, there is a clarification by FinCEN that such resident status obtained using 6013(g) is not considered when determining residency status for FBAR purposes. 4.26.16.2.1.2(5)
