The IRS says: https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-a...
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
- the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year reported.
You are required to file an FBAR. To file an FBAR, please see:
https://www.fincen.gov/report-foreign-bank-and-financial-accounts
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