"rds must be maintained for a period of five years. 240 The form used to file the report required by section 103.24 is the Report of Foreign Bank and Financial Accounts --Form TD-F 90-22.1 (FBAR).241 The instructions to the FBAR specify which persons must file as well as the types of accounts that must be reported. (2) Statutory and Regulatory Elements. (a) United States Person. ???United States pe" . . . .