Do I have to report my Indian PPF, EPF, or NPS account?

Yes — a PPF (Public Provident Fund), EPF (Employees' Provident Fund), or NPS (National Pension System) account is a foreign financial account and is generally reportable on the FBAR, and on Form 8938 if you cross those thresholds. Many H-1B and green-card holders forget these because the money is locked up and feels like 'retirement, not a bank account,' but the FBAR doesn't care about access — it cares that the account exists and its peak value. Add their balances to your $10,000 aggregate test. The thornier issue is U.S. taxation of the annual growth: unlike a 401(k), these aren't automatically tax-deferred for U.S. purposes, and some preparers treat PPF interest or EPF earnings as currently taxable, while the trust question can also arise. Report them, then get the income treatment confirmed by a cross-border tax pro.