There are two different forms related to foreign accounts/assets. One is the FBAR FinCen 114 form which you have to file if you had $10,000 or more at one point during the year in your foreign accounts (the sum of all foreign accounts is important). This is related to the question if you had foreign accounts.
This form is not filed with your tax return. You have to file it here: http://bsaefiling.fincen.treas.gov/NoRegFBARFiler.html
The other form is form 8938. This is related to foreign assets, not just accounts, and is filed with your returns, here the limits are much higher and depend on your filing status and place of residence.
