Who counts as a 'U.S. person' for FBAR and FATCA reporting?

A 'U.S. person' for these rules is broader than just citizens. It includes U.S. citizens, green-card holders (lawful permanent residents), and anyone who is a resident alien for tax purposes — typically because they meet the substantial-presence test by days spent in the U.S. It also covers certain U.S. entities like domestic corporations, partnerships, trusts, and estates. So an H-1B or L-1 worker who passes the day-count test is a U.S. person and must file FBARs and consider Form 8938, even though they're not a citizen and may plan to leave. F-1 students are often 'exempt individuals' for a few years and may be nonresident aliens during that time, which can change the answer. Your visa label matters less than your tax-residency status. If you're unsure whether you crossed into resident-alien status this year, that determination drives every foreign-reporting obligation — confirm it first. See wealthserene.com/assessments/immigrant-readiness.