If it was a joint account, you meet the requirement of a Financial Interest. If the account had a balance that exceeded $10,000 at any time during the calendar year, you have to file a This is a cumulative
balance, meaning if you have 2 accounts with a combined account balance
greater than $10,000 at any one time, both accounts would have to be
reported.
You are required to file a
FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR)