You do not need to declare the accounts or the foreign interest and dividends for 2018 but for 2019 you will be a US resident and will be taxed on your 2019 worldwide income and may have to file an FBAR and/or Form 8938 for 2019.
As a non-resident alien, you do not have FBAR or Form 8938 filing requirements. Individuals residing in the U.S. who do not meet one of the "United States Resident" residency tests are not considered U.S. residents for FBAR and Form 8938 purposes. This includes individuals in the U.S. under a work visa who do not meet the substantial-presence test.
A "United States resident" using the definition of resident alien includes:
- The green-card test - includes individuals who have been lawfully granted the privilege of residing permanently in the U.S. under the immigration laws. These individuals automatically meet the definition of resident alien under the green-card test.
- The substantial-presence test. Individuals are defined as resident aliens under the substantial-presence test if they are physically present in the U.S. for at least 183 days during the current year, or they are physically present in the U.S. for at least 31 days during the current year and meet the specifications contained in IRC 7701(b)(3).
- The individual files a first-year election on his income tax return to be treated as a resident alien under IRC 7701(b)(4).
- The individual is considered a resident under the special rules in section 7701(b)(2) for first-year or last-year residency.
