The FBAR must be filed on or before June 30 for foreign account activity occurring during the preceding calendar year.

FORBES: IRS Issues Final FBAR Regulations and Revised FBAR Form

You materially participated in the activity for any five of the ten immediately preceding tax years.

FORBES: Taxes From A To Z (2013): P Is For Passive Activity Rules

The activity is a personal service activity in which you materially participated for any three preceding tax years.

FORBES: Taxes From A To Z (2013): P Is For Passive Activity Rules