My bank (Santander) is a U.S. bank that is a subsidiary of a foreign bank. Would this U.S.-based bank be considered a foreign bank?

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This would be a US bank and located in the US for a direct deposit or a direct debit on a tax return. Not a foreign bank.

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This would be a US bank and located in the US for a direct deposit or a direct debit on a tax return. Not a foreign bank.

Thanks very much.

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