I have a Danish pension plan from when I worked overseas for a few years. I'm not yet retired and so not withdrawing from this account. So nothing in this account is contributing towards my income. Do I need to report this account with an FBAR (the value was over $10k)?
Yes, if the pension account value exceeded $10,000 at any time during the calendar year then you will have to file FBAR.
Who Must File
A United States person, including a citizen, resident, corporation, partnership, limited liability company, trust and estate, must file an FBAR to report:
But, you don’t need to report foreign financial accounts that are: