I closed a bank account in Germany earlier this year and wired the funds to an account here in the US, where I have tax residency.  I have always reported interest earned on the overseas account when filing my US taxes (and the account itself in an FBAR), but am wondering how repatriated funds from the account need to be treated; are they reportable as income?  Presumably not, but I wanted to check with the helpful TT community.  Thank you for taking the time to answer.