For purposes of whether a bank is considered foreign, the following locations are considered part of the United States:
- Commonwealth Northern Mariana Islands
- American Samoa
- Commonwealth of Puerto Rico
- United States Virgin Islands
- Trust Territories of the Pacific Islands
More information is available from the IRS at https://www.irs.gov/pub/irs-utl/IRS_FBAR_Reference_Guide.pdf
Read more about foreign source income at https://ttlc.intuit.com/questions/1900813-report-of-foreign-bank-and-financial-accounts-on-form-td-f...