Thank you for the high positive rating.
Q: Do i still have to file tdf90 for those 4 years, even after I return all my money to the states and no money are left in foreign bank?
A: Based on my understanding of the IRS rules
, I wold say yes, you do need to file a FBAR TDF90-22.1 for the 4 years that your accounts had aggregate balances of $10,000 or more. SEE BELOW:
Who Must File an FBAR. A United States person that has a financial
interest in or signature authority over foreign financial accounts must file an FBAR if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during the calendar year. See General Definitions, to determine who is a United States person.
If a person is required to file FBARs retroactively, they only have to file them for the last six years.