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Is Bank of Guam a foreign bank?

Guam is a U.S. Possession
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New Member

Is Bank of Guam a foreign bank?

For purposes of whether a bank is considered foreign, the following locations are considered part of the United States:

United States, including the District of Columbia;
United States territories and possessions, such as:
  • Commonwealth Northern Mariana Islands
  • American Samoa
  • Guam
  • Commonwealth of Puerto Rico
  • United States Virgin Islands
  • Trust Territories of the Pacific Islands

More information is available from the IRS at

Read more about foreign source income at

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