If the foreign bank account was closed for all of 2023 and there were no other foreign accounts with values exceeding $10,000 during the taxable year, then you would not need to file an FBAR report for 2023.
Form 8938 is only required to be filed if you own a foreign financial asset that is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year. If you do not meet this requirement, then you would not be required to file Form 8938 for 2023 either.
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