it is not specific, 'BANK' account offshore, any holding offshore in an account, even if you are only a signator and not the funds owner.
Read your 1040, there is a section and it tells you the code section and refers you to the IRS publication.
That or go to
www.IRS.gov and LOOK and READ it.
Awww, click:
http://www.irs.gov/pub/irs-pdf/p4261.pdf
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