Non-resident aliens file Form 1040 NR to report U.S. taxable income. Form 1040 NR does not require a Schedule B (to report foreign accounts by completing boxes 7(a) and 7(b) on Form 1040 Schedule B).
If the person filing Form 1040 NR has foreign accounts, he is not required to attach Schedule B to his tax return (to report the foreign accounts).
Artists, athletes, and entertainers who are not citizens or residents of the U.S. do not have to file FBAR’s (if they occasionally come to the U.S. to participate in exhibits, sporting events or performances).
Generally, a foreign person has to file FBAR’s if they are considered to be doing business in the U.S. (i.e., conducting business in the U.S. on a regular and continuous basis).