confusion for commuter GC holder to report off-shore account

[jhuang1213]

I am living in Canada and commuting to USA to work and has commuter GC status for 5 yr. I always applied treaty and use 1040NR.

Since I am using 1040NR, I never used FBAR, 2555, 3520, 1116 or 8891 to declare my Canadian accounts. Should I declare those accounts even though I am using 1040NR? The recent News said IRS is cracking down offshore account holders and all GC holder needs to report their oversee accounts.

Thanks in advance.

[nelsona]

Given that you are applying the treaty, you do not have to report INCOME form off-shore accounts.

But, please remember that the treaty election to file 1040NR does NOT remove your obligation to report FBAR, trusts etc. it only affects your income tax reporting/calculating.

You should have always been reporting these accounts.

[jhuang1213]

Thanks, Nelsona.

what Form/s should I use to report my following accounts and do I need to go back to last 5 yrs to amend the returns:

RESP
Personal RRSP (I assume 8891)
Group RRSP
Checking

My wifes accounts (since she is only in Canada, I do not need disclosing her account as 1040NR filer, correct):
RRSP,
Checking

Thanks
Jin

[nelsona]

I think I'll let you or others figure this out.