Summer job outside the US - foreign bank account

[SandySkil]

Hi,

Last summer I worked for a few weeks in a foreign country.
I had to open a bank account in that country, because of my
pay check. I still have the foreign bank account with some
money in it.

Is it necessary to report it to the IRS
(small amount of money involved).
If yes, how do I report this to IRS ?

 

[TheRealCanadian]

Is it necessary to report it to the IRS

You need to report the income, and any foreign taxes withheld. The account itself need not be reported unless it had over $10,000 in it at any time.

 

[JerryR]

Any income - no matter where you earned it - has to be reported.

Any interest you earn on the account counts as income too, and needs to be reported.