Hello Rob, and thanks for reaching out!
A US tax return is used to report income, the mere presence of a US bank account does not require the filing of a tax return.
However, if you have US Citizenship, the United States does tax on worldwide income and you would be required to file a tax return, declare foreign bank accounts, and file a FinCEN Form 114 on amounts over $10,000.
You have noted you were on an L1 Visa however (a temporary worker visa) so this shouldn't be of great concern to you.
You will still want to make sure to file any needed returns that cover the period you earned US income though.
The IRS has a handy guide on this, sorted by status:
https://www.irs.gov/individuals/international-taxpayers/aliens-which-income-to-report
Even better, based on your status, you may be exempt from reporting interest earned on your US Bank Account as well:
- Nonresident aliens who receive interest income from deposits with a U.S. bank, savings & loan institution, credit union, or insurance company, or who receive portfolio interest (described in Publication 519, U.S. Tax Guide for Aliens) are exempt from taxation on such interest income as long as such interest income is not effectively connected with a U.S. trade or business.
I hope that helps!
-Dennis
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