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U.S. Code | Title 22. FOREIGN RELATIONS AND INTERCOURSE | Chapter 69. CUBAN DEMOCRACY | Section 6010. “United States person” defined

22 U.S. Code § 6010. “US person definition”

As used in this chapter, the term “United States person or US Person” means any United States citizen or alien admitted for permanent residence in the United States, and any corporation, partnership, or other organization organized under the laws of the United States. The US Person definition is listed below.

§ 120.15 U.S. person.
Electronic Code of Federal Regulations (e-CFR) | Title 22. Foreign Relations | Chapter I. DEPARTMENT OF STATE | Subchapter M. INTERNATIONAL TRAFFIC IN ARMS REGULATIONSPart 120. PURPOSE AND DEFINITIONS | Section 120.15. U.S. person.

22 CFR § 120.15 – US Person Definition.

U.S. person means a person (as defined in § 120.14 of this part) who is a lawful permanent resident as defined by 8 U.S.C. 1101(a)(20) or who is a protected individual as defined by 8 U.S.C. 1324b(a)(3). It also means any corporation, business association, partnership, society, trust, or any other entity, organization or group that is incorporated to do business in the United States. It also includes any governmental (federal, state or local) entity. It does not include any foreign person as defined in § 120.16 of this part.

[71 FR 20537, Apr. 21, 2006]

IRS Classification of Taxpayers for U.S. Tax Purposes

U.S. law treats U.S. person definition and foreign person definition differently for tax purposes. Therefore, it is important to be able to distinguish between these two types of taxpayers.

United States Persons

The term ”United States person or US Person” means:

  • A citizen or resident of the United States
  • A domestic partnership
  • A domestic corporation
  • Any estate other than a foreign estate
  • Any trust if:
    • A court within the United States is able to exercise primary supervision over the administration of the trust, and
    • One or more United States persons have the authority to control all substantial decisions of the trust
  • Any other person that is not a foreign person.
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