There is no tax on the transfer of money. Assuming that you paid the income taxes on the money when you earned it, no further taxes are due. There may be other reporting requirements even if the money is not taxable.
If you have one or more foreign banking or other financial accounts that exceed $10,000 in aggregate value at any time during the year, you must file a TD F 90-22.1 http://irs.gov/pub/irs-pdf/f90221.pd... report by June 30th of the following year. The Treasury Department must receive the report by that date. Merely mailing it is not sufficient.
If you receive proceeds from foreign gifts or foreign trusts or partnerships, you may also need to file a Form 3520 http://irs.gov/pub/irs-pdf/f3520.pdf return (instructions: http://irs.gov/pub/irs-pdf/i3520.pdf ) with the Ogden, UT service center. The due date is generally the due date of your tax return, including any extensions. If it's a distribution from an estate, see the instructions for the filing deadline.
While no taxes are due with TD F 90-22.1 or Form 3520, the failure to file or late filing penalties are severe.
No, it is not taxed. Worldwide income is taxed though, so if that money is in a foreign country b/c you realized income in said foreign country, you do owe taxes.
assuming you are a US citizen and you earned this money in another country, you would have reported and paid taxes on it when you earned it
when you transfer the money to a US bank, it is not taxed here at that time
