QUOTE," . . 그전에 가지고 있던 돈도 보고해야 하는지요 , . 그리고 저는 E2 비자 입니다"---Yo bud, No, in the year 2009, but possibly in 2010. U noe what, in fact ,the instructions to the FBAR, foreign bank financial account, I mean, due June 30, 2009, would have included any person "in and doing business in the United States," but the IRS withdrew that instruction after receiving numerous complaints. The IRS is currently considering changes in the FBAR instructions for next year. So, u actually do not need to file the Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts ; Ur account in korea no longer exists, bud. hope this helps~~~~~