Hi,
My clients are foreigners, not US citizens, who own & rent out real property in the U.S. under a domestic LLC.
They file the Nonresident Alien Income Tax Return using an ITIN.
Is FBAR required?
[url]
https://www.irs.gov/businesses/comparis ... quirements[/url]
Who Must File?
Specified individuals include U.S citizens, resident aliens, and certain non-resident aliens
http://gswlaw.com/fbar-non-resident-aliens/
Generally, a foreign person has to file FBAR’s if they are considered to be doing business in the U.S. (i.e., conducting business in the U.S. on a regular and continuous basis).