I just noticed that on my recent FBAR filing (for tax year 2014) I failed to include one of our five bank accounts in Thailand. The account only has about $60 US dollars in it. Should I send an amended FBAR just for an account with only $60? Also, I have not received any of the W-9 forms that other Americans have been receiving for their foreign bank accounts. I received a W-9 from the mutual fund we have an account with. I have done FBAR's for the past two years but I file with with the IRS every year. I have never earned enough to owe the IRS any taxes. The Form 2555 excluded my $2000 a month overseas income. And the interest on the savings I have in our bank accounts (I have joint accounts with my Thai wife and she has a tax number from the IRS) is so low that it hasn't ever amounted to much of anything so I have never reported my foreign bank account interest with the IRS until tax year 2013. I have never owed any taxes but our accumulated savings in Thailand (I live and work in Thailand) now comes to over $40,000. So 2 years ago I had an accountant do our taxes ( a joint return) he told me to file my foreign interest and dividends as if I had been doing it all along since I wouldn't have owed anything anyway. I'm retired now and get a meager social security check of $700.