You won't be required to file an FBAR. Since you are both non-resident aliens, you won't need to file a 8938 either unless you are a specified person listed in these IRS instructions.
As far as reporting your money transfers, your US bank will report all transfers over $10,000 as required by the Bank Secrecy Act.
Now the biggest issue for you is that you may need to file a 709 gift tax return for the gift you made to your husband and to your mother. Please read this IRS reference for more details. Here is a synopsis of that publication.
If you are a nonresident not a citizen of the United States who made a gift subject to U.S. gift tax, you must file a gift tax return (Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return) when any of the following apply:
- You gave any gifts of future interests.
- Your gifts of present interests to any donee other than your spouse total more than $16,000 (for 2022) and $17,000 (for 2023). This would apply to a gift made to your mother.
- Your outright gifts to your spouse who is not a U.S. citizen total more than $164,000 (for 2022) and $175,000 (for 2023).
If both gifts were under these thresholds, you do not need to file a gift tax return. But if one of these did not fall under these guidelines, then that gift would need to reported on a gift tax return.
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