1) I have 3 foreign accounts (2 investment and 1 savings) that have never had a combined value of over $10,000. Do I need to report anything to the IRS or any US department about them?
2) Am I required to report to the US (any agency?) that I am living overseas permanently?
3) Can I include investment gains/losses from my foreign accounts in my IRS return even if I haven't reported those accounts?