Hi @govindapr
Assuming it is Form 114. If so, you will file:
..."FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR) for each calendar year
during which the aggregate amount(s) in the foreign account(s) exceeded $10,000, valued in United States (U.S.) dollars, at any time during the calendar year. The provision also requires maintenance and retention of FBAR records for a period of five years."
Source
https://www.irs.gov/pub/foia/fincen-form114-fbar.pdf
Normally, due same time as tax filing deadline.
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