Hello and thank you for using Just Answer,The FBAR is for US persons that have accounts in foreign countries with at least $10,000 in the account on any day in the year.You personally are not subject to the US FBAR filing rules. But, United States person means United States citizens; United States residents; entities, including but not limited to, corporations, partnerships, or limited liability companies created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States.
Your US corporation would be subject to all US tax rules for reporting.
Does a BVI ( British Virgin Isles ) Corporation needs to file a U.S. corporate Income Tax Return as a non-U.S. corporation with no U.S. office or place of business in USA ?
In case of YES what is the deadline ?