I became a permanent resident of the United States in mid-June of this year (2012). Before that I was on an F1 student visa. I was a non-resident for tax purposes throughout 2011.
I have an account in my home country of over $10,000. The deadline of for filing the FBAR (Report of Foreign Bank and Financial Accounts) is June 30th, and it holds for the previous year. (So had I filed the FBAR on June 30th of 2012, it would have been for 2011.) I hadn't filed the FBAR on June 30th of 2012 because I wasn't a "U.S. Person" in 2011. Was I correct for not filing it? I have recently taken a look at the penalties, and they are very scary.
Please answer only if you are certain of your answer.