What if I cannot get my maximum balance for the FBAR?
If you cannot find the maximum balance of your FBAR, you can mark the box that notes the maximum balance is unavailable — or alternatively you can use the best value you have and then note that on the FBAR.
I transferred funds between accounts, do these balances get counted twice?
Yes. The regulations require you to report “the maximum account value of each account” for the year of the FBAR reporting period.
Do I need to report accounts with zero balances on my FBAR?
If the total amount of all your foreign bank accounts exceed USD10,000, you are required to report all the accounts on the FBAR. It includes accounts with zero balance, and “dormant.” accounts.