@PRIYA200892 also note that if you have essentially "liquid" investments -- bank accounts or cash accounts resting in brokerage, you may have to file FBAR ( form 114 at FinCen.gov -- they will transfer you to BSA e-filing for actual filling out of the form). Even if you do not own/operate the account but are on the account -- nominee -- as is often common with older relatives in many countries, you would need to report these accounts.
Namaste
pk
