[US Tax] Test for US tax obligation to an individual on VISAs

Test for US tax obligation to an individual on VISAs

☞ The following statement is about test for US tax obligation to an individual on VISAs, and is not legally binding.

The US tax obligation to an individual may differ depending on the individual VISA, residency, and Incomes. And the individual, which possesses foreign bank accounts, may be subject to the report of foreign financial asset account (FBAR and FATCA) regardless of a type of VISAs.

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