Deductions & credits

I understand what you are asking, however, your tax records need to disclose your foreign bank account even if you are not required to file other financial disclosure forms.  Not reporting this foreign account would be inaccurate.

Here is what the IRS states:

If you have a foreign account you must report this on your tax return.

The taxpayer must disclose whether or not there is a financial interest, or signature authority over, a financial account or trust, in a foreign country.  If your answer is Yes to any of these then this information is reported on Part III of Schedule B.