I am not a US citizen, I am on an internship, so how do I file the foreign financial assets for my international bank account?

[ToddL · Accepted solution]

As a non-U.S. person, you are not required to report foreign financial assets.

Who Must File an FBAR?

United States persons are required to file an FBAR if:

1. the United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2. the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year reported.

United States person includes U.S. citizens; U.S. residents; entities, including but not limited to, corporations, partnerships, or limited liability companies, created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States.