NOTE:  Effective this year, the FBAR form has been changed.  New form # is "FBAR FinCen form 114".  It is
now mandatory that it be filed "Electronically"  Here's a link to complete and file the form:

http://bsaefiling.fincen.treas.gov/NoRegFBARFiler.html


Who Must File an FBAR

1.  United States persons are required to file an FBAR if:The United States person had a financial interest in or
signature authority over at least one financial account located outside of the United States; and

2.  The aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar
year to be 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.

To read complete information from the IRS website click link
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Report-of-Foreign-Bank-and-Financial-Accounts-FBAR
Don's Life In Thailand
IRS
FBAR  Report of Foreign Bank and Financial Accounts