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White CP
White CP
White CP

US Person

Definition:

For federal tax purposes, you are considered a U.S. person if you are:

  • An individual who is a U.S. citizen or U.S. resident alien;
  • A partnership, corporation, company, or association created or organised in the United States or under the laws of the United States;
  • An estate (other than a foreign estate); or
  • A domestic trust (as defined in Regulations section 301.7701-7.

 

Domestic Trust definition:  Treas. Reg. s. 301.7701-7. See Also