FBAR is the requirement for US citizens / residents, US Greencard holders and US Corporations.

It is to report financial accounts where the total amount is equal or greater than $10,000 in non-US bank accounts in any year to the US Treasury Department.

The excerpt from Federal Financial Institutions Examination Council's (FFIEC) which includes the definition of non-US resident is given below:

Non-US resident definition

Moreover, the IRS website links with Form TD F 90-22.1 (PDF) to file FBAR is given below:

Report of Foreign Bank and Financial Accounts (FBAR)

FBAR Assistance

Help in completing Form TD F 90-22.1 (PDF) is available at 866-270-0733 (toll-free inside the U.S.) or 313-234-6146 (not toll-free, for callers outside the U.S.)

 Questions regarding the FBAR can be sent to FBARquestions@irs.gov.