FinCEN Form 114 (FBAR) - $99 per account
 
The FBAR must be filed by any U.S. person (including - U.S. entities, such as corporations, partnerships, limited liability companies (LLCs), and trusts, if they are subject to U.S. jurisdiction) who meets the following requirements:
The individual has a financial interest in, or signature authority over, one or more foreign financial accounts.
The aggregate value of these foreign accounts exceeds $10,000 at any point during the calendar year.