Good morning,

I moved to Geneva from US in the middle of last year (made less than $91500 here in 6 months, still worried about how this might increase my tax liability and refund). I'm not a citizen or a green-card holder. So, the situation is a little bit confusing.

Also, there're questions about bank accounts - I guess I'd have to disclose those, even though I'm not a US-person (but still resident alien for tax purposes, since I meet a substantial presence test).

Thank you for advice in advance.

Reading room here http://www.groco.com/readingroom/irs...dentalien.aspx