I was not US resident (or B1/B2) and not in the U.S in preceding days before Nov. 2014. I get permanent residency and stay few weeks, and leave US due to the job in foreign country. I do have foreign bank accounts exceed the reporting threshold. Shall I fill and report all my foreign bank accounts next year?

Another question is regarding the reporting of bank record. A bank usually creates different account numbers for different purposes, such as checking, saving, deposit, foreign currencies. So my account in one bank might have several account numbers. How do I report them in the filing system? Do I need to fill each number and maximum amount as separated records in one form for the same bank in my reporting?

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    If unsure - err on the side of safety. Filing FBAR is just filing a piece of paper. If you end up being required to file and you didn't - it may cost you thousands. – littleadv Nov 20 '14 at 7:49

I looked into it. It would appear that if you're a permanent resident any time of the year - you're considered resident for tax purposes for that time. That would mean that you're required to file FBAR for the year if you're a permanent resident any time of the year, even if it is one single day.

I do not have a definitive answer for your second part of the question, go through the instructions. But I would guess that if it is easy to identify these accounts - just write them all down, otherwise just write something that will allow FinCEN to tie the accounts to you (national ID number would work, probably).

But do talk to a licensed tax adviser (EA/CPA licensed in your State) to be sure.

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