Everyone who lives or spends time in the U.S., including certain visa holders who have spent at least 183 days in the U.S. over any 3-year period, is subject to a requirement to report certain foreign bank accounts. The deadline for filing this report for 2010 is June 30. Learn more.
Anyone who has a foreign bank account should review the IRS guidance or consult a tax advisor. The Visa and Payroll Offices do not have the expertise to advise you on this issue.