No not according to the IRS so you will not have to report this account as a foreign bank account.
According to the IRS, related to FBAR. and foreign financial reporting, the definition of a foreign country (and if the account is considered a foreign account) is;
A foreign country includes all geographical areas outside the United States, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, and the territories and possessions of the United States (including Guam, American Samoa, and the United States Virgin Islands). An account in an institution known as a United States “military banking facility” is not considered to be an account in a foreign country.
Please see this link for more information IRS
- Foreign Financial Accounts Reporting Requirements
