Atlanta tax expert,
Am I required to declare FBAR accounts if my highest balance in the account is less than $10,000?

Is it only ONE account, or do you have multiple accounts?

If one account, did the balance exceed $10,000 at ANY time in 2012?

I have two accounts and none of the accounts individually or cumulatively exceed $ 10,000 at any time during the year. Thanks.

Then no FBAR is required.