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No - if the bank is located on a U.S. military installation outside of the United States, such as a community bank or on-base credit union, the bank is being operated under U.S. jurisdiction, not foreign, so your account would not be considered to be a foreign bank account by the IRS.
No - if the bank is located on a U.S. military installation outside of the United States, such as a community bank or on-base credit union, the bank is being operated under U.S. jurisdiction, not foreign, so your account would not be considered to be a foreign bank account by the IRS.
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