February 2018 JD Supra

US Taxpayers (which includes US Citizens, Permanent Residents, Trusts, Estates, and Domestic Entities)  with an interest in foreign financial accounts that meet the reporting threshold of an aggregate value  exceeding $10,000 at any time during the calendar year, must file FinCEN Form 114

https://www.jdsupra.com/legalnews/fbars-101-42269/