You must file by October 15, 2026 only if you were a U.S. person for FBAR purposes in 2025 and your reportable foreign accounts exceeded $10,000 under the aggregate-value rule.

(b)(2)

A resident of the United States is an individual who is a resident alien under 26 U.S.C. 7701(b) and the regulations thereunder but using the definition of “United States” provided in 31 CFR 1010.100(hhh) rather than the definition of “United States” in 26 CFR 301.7701(b)-1(c)(2)(ii);

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Even if you meet these requirements, you can’t exclude days of presence in 2025 as a student if you were exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you establish that you don’t intend to reside permanently in the United States.

Do not count days for which you are an exempt individual.

The student does not intend to reside permanently in the United States. The student has substantially complied with the immigration laws and requirements relating to their student nonimmigrant status. The student has not taken any steps to change their nonimmigrant status in the United States toward becoming a lawful permanent resident of the United States. The student has a closer connection to a foreign country than to the United States as evidenced by the factors listed in Treasury Regulation section 301.7701(b)-2(d)(1).

A United States person that has a financial interest in or signature authority over foreign financial accounts must file an FBAR if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during the calendar year.

General Instructions, monetary amounts

If the maximum account value of a single account or aggregate of the maximum account values of multiple accounts exceeds $10,000, an FBAR must be filed.

The FBAR is an annual report, due April 15 following the calendar year reported. You’re allowed an automatic extension to October 15 if you fail to meet the FBAR annual due date of April 15. You don’t need to request an extension to file the FBAR.

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If you qualify to exclude days of presence as a student, complete Parts I and III of Form 8843.

Form 8843 filing instructions

If you don’t have to file a 2025 tax return, mail Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040-NR.

When To File

File Form 1040-NR by April 15, 2026, if you were an employee and received wages subject to U.S. income tax withholding. If you didn’t receive wages as an employee subject to U.S. income tax withholding, file Form 1040-NR by the 15th day of the 6th month after your tax year ends. A return for the 2025 calendar year is due by June 15, 2026.

When counting the days of presence in (1) and (2) above, do not include the days you were present in the U.S. as an exempt individual.

4.26.16.2.1.2

FinCEN clarified in the preamble to the regulations that an election under IRC 6013(g), Election to Treat Nonresident Alien Individual as Resident of the United States, or IRC 6013(h), Joint Return, Etc., for Year in Which Nonresident Alien Becomes Resident of United States, is not considered when determining residency status for FBAR purposes.

There is no need to register to file the FBAR as an individual.

You don’t file the FBAR with your federal tax return.