New accounts considered as "foreign" to be declared on 3916

Have you looked through the #stayontopic postings for 2021 which deal with the new form 3916 and what needs to be declared and how to do so?
You can find the topic here which also includes a guide on how to complete the return.
The #stayontopic thread is specifically set aside for dealing with 2021 tax returns to avoid questions neing spread around the site where people might miss important aspects and for that reason, if you agree, perhaps @cat can lock this topic to concentrate on the one already running.