Does becoming a U.S. citizen change my foreign account reporting obligations?

Your reporting duties stay the same or expand, and they never simply disappear because you naturalized. Both the FBAR and FATCA apply to all U.S. persons, a category that includes citizens, green-card holders, and resident aliens alike. So a naturalized citizen with accounts back home files the FBAR and, if over the threshold, Form 8938 exactly as before. The critical twist is that citizenship makes your worldwide-income and reporting obligations sticky even if you later move abroad: U.S. citizens are taxed on worldwide income and must keep filing FBARs regardless of where they live. Renouncing citizenship is the only way to shed these duties, and that itself can trigger an exit tax. Naturalizing is a milestone, but treat your cross-border filing routine as permanent, not something you graduate out of.