Does the FBAR require me to report a foreign account I closed during the year?

Yes. The FBAR is a full-year report, so any foreign financial account you held at any point during the calendar year is reportable if your aggregate foreign balances crossed $10,000 at any time. An account you opened in March and closed in September still counts, and you report its maximum value during the months you held it. People often forget accounts they closed mid-year, especially when consolidating or moving money to the U.S., but omitting them creates an incomplete filing. The same logic applies to Form 8938 for FATCA purposes, which asks about assets held during the year, not just at year end. When you close a foreign account, note its peak balance before shutting it so you can report accurately at tax time. Keep the final statement.