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White CP
White CP
White CP

Lesson 2: What is a U.S. Person?

Here we are going to look into what it means to be a U.S. person and how a U.S. person is defined for information reporting and withholding purposes. This is an important step in identifying your payee, as requirements for documenting, withholding and reporting on U.S. persons are different to that of non-U.S. persons.