Maximum account value of a final FBAR

[AccTaxMan]

Taxpayer gave up his green card on 3-20-2013. So he will have to file a 2013 FinCEN Form 114 which will also be his last one.

As for the maximum account balance, should it be the maximum of the period that he was still a US resident (1-1-2013 to 3-20-2013)? Or should it still be the maximum of the whole year of 2013?

[Kram BergGold]

My guess

To me you would use the highest value during the green card period. My logic is, if he had under 10k during the green card period I would not do a Fin Cen 114 regardless of how much was in the account after that period.