For married filing jointly and living in US: if the balance at a foreign bank account at any point during the year did not exceed $150,000.00 (converted from foreign currency per rules) and the balance at the end of the year is $100,000.43 does the Form 8938 need to be filed or is the amount rounded down to $100,000 and falls under the threshold and the form does not need to be filed? Thank you. Anna
