The FBAR is a reporting for for any bank accoun

Globe with various currencies to dramatize FBAR – Best Places In The World To Retire – International LivingThe FBAR is a reporting for for any bank account overseas owned or controlled by a US Citizen.  If you Google TDF-90 you'll be able to get the form and the several pages of exact rules for compliance.
 
In general, if you have a bank account overseas with more than $10,000 or the total of all your offshore bank accounts is over $10,000, plan to file this form.   
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