我不知道你想说什么。能成为dependent的一定是resident. 作为a US resident, 包括

Resident alien, 如果你的海外账号在任何一刻超过USD10,000, 就要报FBAR. 你父母曾经做过你的dependent, 也就是说他们一定是US resident. 那么按照规定他们就要报FBAR，如果海外账号超过$10,000. 但如果他们是加拿大居民就不用报FBAR. 但加拿大也有rule, 海外账号超过10万加币就要上报，具体你可以查 Revenue Canada 网站。

The dependent must be a citizen or national of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins.

Who Must File an FBAR

United States persons are required to file an FBAR if:

1. the United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2. the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year reported.

United States person includes U.S. citizens; U.S. 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.

如果你觉得没问题，这是你自己的决定。没有人会拦着你的。

所有跟帖： 

• 还有就是海外赠予超过10万，要填一张表。这不是taxable income, 但你要notify IRS. -nnong- ♀ (0 bytes) () 08/15/2015 postreply 23:15:21

• 美国网站上resident 和resident alien 是分开的。不是一个包括另一个。 谢谢fabr 的info. -Kittycat2014- ♀ (0 bytes) () 08/16/2015 postreply 09:21:10

• IRS website: Resident aliens must follow the same tax laws as U. -nnong- ♀ (998 bytes) () 08/16/2015 postreply 10:29:27