If you filed Form 8938 for the prior tax year and had one or more accounts that were marked as closed during the year, be careful that you haven't lost Part VI "other asset" accounts when transferring to the next year. An example from 2023 to 2024. A deposit account was closed in 2023, and I checked the box for closure. On that same page in 2023 below the deposit account there was an Part VI entry for an "Other Foreign Asset". The 2024 return was missing the entire page, not just the closed account, but the other foreign asset as well. I had to re-enter the other asset manually.