[it1234]

Hello, I am an Italian citizen and in 2009 I was a non Resident alien (worked less than 183 days in USA under L1 visa) and I have filed tax return 1040NR in 2009. Because I was a NR alien in 2009 I have not filed FBAR and I have not claimed the interest I earned from the italian bank account.
In 2010 I have changed my status and I am now a Permanent Resident (green card holder). I believe that I have to fill out FBAR and claim interest earned during 2010 on the italian bank account.

My questions are:
- Can you confirm that I was correct on non filing the FBAR in 2009 as I was a non resident alien?
- Can you confirm if I was suppose to claim the interests earned in 2009 on the italian savings bank account even if they were already taxed at 27% (local taxes)
- For this year 2010 that I have changed my status from a non resident alian to a Permanent Resident I will have to claim interests and submit the FBAR - please confirm.

Thank you

[MukatA]

You do not file FBAR for 2009. File for 2010. Nonresidents report only the US source income.
Report Italian saving interest on your 2010 tax return. Also use Form 1116 to claim foreign tax credit. Your status for 2010 may be Dual Status.