britishrob
Returning Member

Leaving the US: Bank accounts

I left the US permanently at the end of 2020, I was a non-resident alien on an L1 visa:

 

a) Does retaining a US bank account require me to complete a tax return if no money (income or otherwise) is paid into it?

 

b) If I close the account, how do I pay the IRS for any shortfall, or receive a tax refund?