Good Afternoon,
I have a question about filing the FBAR form 114 that we are required to fill out every tax year on FinCEN website - If I had a Foreign account that was active in 2023, not for a full year, but only for 6 months - do I need to still report that foreign closed account with the final amount of what it was before it was closed on FBAR form 114, or am I not required to report the foreign account since it is closed and does not exist anymore?
Thank you for your time and understanding