Should I file the FBAR / fbar as a J-1 visa holder? am I correct that I do not have to since I am not a U.S. citizens, resident alien, or holding dual citizenship.

[pk]

@ducomulder , generally FBAR ( form 114 at FinCena.gov ) and FATCA ( form 8938 )  regs. only apply to US persons ( citizen/GreenCard/ Resident for Tax Purposes ).

Also generally depending  on the type of J-1 visa  and how long you have been in  the USA, you may or may not be  a Resident for Tax Purposes.

Are you student/Trainee on J-1  or  a  Teacher/Researcher ?  When did you enter the USA ?  Which country are from ?

[ducomulder]

Thank you, in my case, I was a student doing an internship that lasted 12 months. I entered the beginning of 2022 and left the US in May 2023, back to the Netherlands.

[pk]

@ducomulder  based on the information you have provided so far, I think you were a Resident for Tax purposes   during 2022 and  a dual-status  for 2023.     Thus while it may not be mandatory for you to file  FBAR ( depending on the exact  facts and circumstances ), I see no harm in filing one .  I say this because it is not a tax event but  it does not harm in filing this .    To do this you will have to go to  FinCen.gov and search for form 114 -- it is only done on-line and  ideally should be done by April 15th .    Just in case you come back to USA for training / studies or whatever -- just keeping everything  unassailable.     On the other-hand if you choose  not to file, there is probably no harm.

Is there more I can do for you ?