@kleo123321 sorry for the confusion ---- the threshold for reporting is either at least US$10,000 on the last day of the calendar year or US$15,000 at anytime during the year. After that the form actually asks for the balance on the last day of the year ( if I remember right ). So in your case when you search for form 114 ( even google would do it ), it will take you to FinCen.gov and choose individual -- which will then take you to the BSA-e-filing site and let you file on-line or download the form , prepare and then comeback and submit the form. You just answer the questions posed and you are done --- the real interest for the FinCen is to connect all the foreign bank accounts to US persons who hole them -- they really don't care about the amounts in the account ( that is my view ). So in the referred bank account where you had a US$40,000 and then US$52,000 was deposited -- your maximum for year was US$ 92,000 and on the last day of the year you had US$12,000 after the US$40,000 debit. Don't worry, just answer the questions on the form 114 and you are done --- this is no a tax issue/event.
Does this help ?
