Tax with US bank account

[shenbo]

I am not an US citizen and not located in USA. My online store is operated from outside of USA. Many customers of store are from USA. Currently my store processes payments via 2checkout and PayPal.

There is chance for me to open a US bank account so the funds from 2Checkout and PayPal can be deposited to the account. But I am not sure if I need to pay US taxes for that? What if I use my friends address (in USA) for the mailing and billing address for the US bank account?

Any help or suggestion is appreciated.

[jtara]

Bank accounts per se are not taxed in the U.S. That is, there is no tax on deposits.

Interest paid by a bank is taxed as income.

Banks are subject to certain reporting requirements - for example, they have to report to the IRS cash transactions over a certain size (and I think some non-cash as well). And they have to report interest income paid to you to the IRS.