Do I keep reporting foreign accounts after I become a U.S. citizen or move abroad?

As long as you're a U.S. person, the reporting follows you wherever you live. Becoming a U.S. citizen doesn't add or remove the obligation — you were already reporting as a green-card holder or resident alien — but it does mean the duty continues even if you later move abroad permanently, because citizens report worldwide regardless of residence. If you give up a green card or expatriate, the obligation generally ends going forward, though the year you leave is still a filing year and expatriation has its own exit-tax rules for some people. While you remain a U.S. person, every year you cross the thresholds you file again — the FBAR and Form 8938 are annual, not one-time. Moving back to India doesn't switch them off if you keep citizenship. Plan your reporting as an ongoing routine, and get advice before formally giving up status. See wealthserene.com/for/nri-returning-to-india.