I am H1B and my wife live in china normally. So she is non-resident alien. We are filing tax jointly. She has a account over $10,000 in china, should we file a fbar report ?
Yes, if you or your wife are taxpayers (meaning she is listed on your return) with an interest in, or signature or other authority over, foreign financial accounts whose aggregate value exceeded $10,000 at any time during 2016 generally must file.