All United States persons are required to file an FBAR if you had a financial interest in or signature authority over at least one financial account located outside the United States; and the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year reported.

United States person includes U.S. citizens, U.S. residents, entities, including but not limited to, corporations, partnerships, or limited liability companies, created or organized in the United States or under the laws of the United States, and trusts or estates formed under the laws of the United States.