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FATCA for Dual Resident

Special rule for dual resident taxpayers.If you are a dual resident taxpayer (within the meaning of Treasury Regulations section 301.7701(b)-7(a)(1)), who determines his or her income tax liability for all or a portion of the taxable year as if he or she were a nonresident alien as provided by Treasury Regulations section 301.7701(b)-7, file Form 8938 as follows:

Specified individual filing as a resident alien at the end of his or her taxable year. You are not required to report specified foreign financial assets on Form 8938 for the portion of your taxable year reflected on the schedule to Form 1040 or the schedule to Form 1040EZ, as applicable, required by Treasury Regulations section 1.6012-1(b)(ii)(a), provided you comply with the filing requirements of Treasury Regulations section 1.6012-1(b)(2)(ii)(a), including the requirement to timely file Form 1040 or Form 1040EZ and attach a properly completed Form 8833.

입국 첫해 영주권자의 세금보고시 FATCA 금융자산보고에 관한 예외규정인데 이게 듀얼 레지던트는 non resident에 해당하는 금융자산은 form8938로 FATCA 보고할 필요가 없다는 것인지 아니면 1년 전체 즉 non resident resident 관계없이 전체 금융자산을 form 8938로 아예 보고할 필요가 없다는 말인지 전체 원문해석 부탁드립니다