Thanks ..just to clarify/confirm - responses you have given applies to both FBAR and tax return?
1. She has no intention to move to USA - (please note she has not lived with her son for last 2 years ) She does not have any other US address. - does she still use her son's address?
2. She is not preparing - her son is preparing ..still her son would be considered third party preparer? I know he is not paid for this preparation.
