I just called the embassy in Paris, which has IRS staff there. They were very helpful.
This is what I've found out:
- You must report all of your accounts - including retirement accounts on this form
- If any balance goes above $10,000 US for even one day, you must include that account on the FBAR form
- This is completely unrelated from your tax returns
- If you don't have all of the info for all of the years, at least file the ones you do have on the FBAR form and file other years as you can
No comment on how all of this makes me feel....