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:

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
Don's Life In Thailand
FBAR  Report of Foreign Bank and Financial Accounts