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Having a bank account outside the U.S. isn't illegal you actually report your interest income each year and if you disclose the account. Generally, accounts with a balance of $10,000 or maybe must be disclosed each year on % increase of Foreign Bank and Financial Accounts or FBAR as these kind of are commonly labelled as. The FBAR filing is separate from one's yearly tax roi.
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If you a foreign bank account, make sure your tax preparer understands federal reporting requirements. Those requirements are seen as as simple as filing an annual disclosure a concern . IRS.