My spouse, a NZ citizen and a green card holder, moved to US permanently in Feb 2024. She has bank accounts, 401k equivalent investments etc. (total > 300K USD) in NZ. For Jan 2024, she was paid income and taxes were automatically deducted by NZ govt. I will file FBAR/FINCEN 114 as net assets > $10K but do I need to file form 8938? Do I need to report foreign income earned in Jan 2024 even though taxes were already deducted by IRD, NZ?
