Your U.S. tax status determines which tax return you must file
(Form 1040 or Form 1040-NR) and which international reporting rules apply.

If you became or ceased to be a U.S. tax resident during the year,
you may be considered a dual-status taxpayer (part-year resident).

If you are unsure of your status, select "Not sure".

Ваш налоговый статус в США определяет,
какую декларацию вы должны подавать — Form 1040 или Form 1040-NR.

Если в течение года вы стали или перестали быть налоговым резидентом США,
у вас может быть статус dual status (частичный резидент).

Если вы не уверены — выберите "Not sure".

The $10,000 threshold applies to the combined total balance
of ALL foreign bank and financial accounts.

For example, if you had 5 foreign accounts with $2,010 each,
the total balance would be $10,050 — and FBAR (FinCEN Form 114)
would be required.

In addition, foreign accounts may also need to be disclosed
on Schedule B of your U.S. tax return.

Лимит $10,000 рассчитывается по совокупному остатку
по всем иностранным счетам.

Например, 5 счетов по $2,010 = $10,050 —
в таком случае требуется подача FBAR (FinCEN Form 114).

Иностранные счета также могут отражаться в Schedule B
личной налоговой декларации США.

Select "Not sure" if you do not have exact balances.

If you select any option above (other than "None of the above"),
you may be required to file FATCA (Form 8938),
depending on applicable thresholds.

Thresholds vary based on residency and filing status.

Thresholds depend on your residency and filing status.

• Single: $50,000 / $75,000
• Married joint: $100,000 / $150,000
• Married separate: $50,000 / $75,000

These selections help determine whether you may be required to file:
• Form 5472 (foreign-owned U.S. LLC)
• Form 5471 (ownership in foreign corporations)
• Form 8865 (ownership in foreign partnerships)

Foreign income may require reporting on your U.S. tax return and additional international forms, including:

• Form 1040 or 1040-NR — personal tax return
• Schedule B — foreign interest and dividends
• Form 1116 — foreign tax credit
• Form 2555 — foreign earned income exclusion
• Additional disclosures may apply depending on the income type