I hope you are enjoying your new residency! To answer your questions, generally, once you have established a bank account in the U.S., you may continue to use it even if you are outside the U.S. The only income associated with the bank account will be interest which is considered unearned income. A US tax return is required if unearned income exceeds $1,100. If your interest is less than $1,100, then a US return will not be required. Closing the account will not have any impact on your taxes. Any taxes associated with the funds in the US bank account have already been paid. You are welcome to withdrawal the funds without tax consequence as long as your interest income is less than $1,100.
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