We are in the same situation this year. I am a US resident on H1B. My wife lived in the US for only 100 days in 2016 and she will come back only next year. We are going to do Married Filing Jointly. Hence she will be resident for tax purposes only and we will report our worldwide income. Does she have to report FBAR if she had more than 10K$ abroad in 2016? She is a resident for federal tax purposes only, otherwise I guess she is a non resident? and therefore doesn't have to file FBAR? Need help from an expert for this one.
