이런 경우 유학온지 3년차부터 resident 가 됩니다.
수입이 없으니 보고하지 않아도 되지만, 나중에 resident 되었을때 수입이 없어서 보고하지 않더라도 한국 계좌 총액이 1년 중 하루라도 1만불(1200만원상당) 넘는다면 FBAR 보고 해야합니다.
31 days during the current year, and
183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first year before the current year, and
1/6 of the days you were present in the second year before the current year.
https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test