FBAR (FinCEN Form 114)
An annual report of foreign financial accounts whose aggregate value exceeded $10,000 at any point during the year.
The Report of Foreign Bank and Financial Accounts is filed with FinCEN (not the IRS) by April 15 with an automatic extension to October 15. Filing is required if the aggregate maximum value of all foreign financial accounts you own or have signature authority over exceeded $10,000 at any point during the calendar year. FBAR is separate from FATCA / Form 8938 reporting on your 1040 — many people must file both. Willful non-filing penalties are severe.
Related
This glossary entry is general reference, not advice for your specific return. Start your filing on the residency step.