With Coinbase, I understand you have an account number. If the location of the account is outside the US, you may have an FBAR or Form 8938 filing requirement. However, the IRS has no new rulings on this. If you think you may have a foreign financial account reporting requirement, I would go ahead and report the account(s).
https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements