- Granted permanent U.S. residence, as demonstrated by the issuance of a permanent residence card, i.e., a "Green Card"
- Granted U.S. citizenship
- Granted status as a "protected person" under 8 U.S.C. 1324 b(a)(3), e.g., political refugees, political asylum holders, etc.
It also means any foreign corporation, business association, partnership, trust, society or any other entity or group that is not incorporated or organized to do business in the United States, as well as international organizations, foreign governments and any agency or subdivision of foreign governments (e.g., diplomatic missions).
FAQs
A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, foreign estate, and any other person that is not a U.S. person. It also includes a foreign branch of a U.S. financial institution if the foreign branch is a qualified intermediary.
What is a non United States person? ›
Non-United States Person means any person other than (i) a citizen or resident of the United States, (ii) a corporation or partnership (including any entity treated as a corporation or partnership for United States federal income tax purposes) created or organized in or under the laws of the United States, any state ...
Who is not considered as a U.S. person? ›
The federal definition of a “foreign person/national” is a person who is NOT: Granted permanent U.S. residence, as demonstrated by the issuance of a permanent residence card, i.e., a "Green Card" Granted U.S. citizenship.
What is the meaning of non US? ›
Non-U.S means a jurisdiction other than and outside the US.
Who is an eligible non U.S. citizen? ›
You're a U.S. national (includes natives of American Samoa or Swains Island) or lawful permanent resident with a Form I-551, I-151, or I-551C (Permanent Resident Card, Resident Alien Card, or Alien Registration Receipt Card), also known as a "green card.” You're a conditional permanent resident.
What is considered a non person? ›
Definitions of nonperson. noun. a person regarded as nonexistent and having no rights; a person whose existence is systematically ignored (especially for ideological or political reasons) “the former senator is treated as a nonperson by this administration” synonyms: unperson.
Who is a non citizen of USA? ›
Non-Citizen National: A person born in an outlying possession of the U.S. (e.g., American Samoa or Swain's Island) on or after the date the U.S. acquired the possession, or a person whose parents are U.S. non-citizen nationals. All U.S. citizens are U.S. nationals; however, not every U.S. national is a U.S. citizen.
What do you call a non-U.S. citizen? ›
An alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test.
How does the IRS define a U.S. person? ›
United States persons
The term ''United States person'' means: A citizen or resident of the United States. A domestic partnership. A domestic corporation. Any estate other than a foreign estate.
How do I determine if I am a U.S. person? ›
In the case of individuals, a U.S. person means any one of the following:
- A U.S. citizen.
- A U.S. lawful permanent resident (i.e., a “green card holder”)
- An individual who satisfies the substantial presence test (commonly referred to as the “day count test”)
You cannot establish that you are a person of good moral character if you have been convicted of murder, at any time, or of any other aggravated felony, if you were convicted on or after November 29, 1990. Other offenses may be temporary bars to naturalization.
Who is considered a person under the USA? ›
The term "person" is defined in 18 U.S.C. § 2510(6) to mean any individual person as well as natural and legal entities. It specifically includes United States and state agents. According to the legislative history, "(o)nly the governmental units themselves are excluded." S.
What is a U.S. person and a non-U.S. person? ›
The regulations define a foreign person as anyone who is not a U.S. person. Therefore, this includes : any individual who is not a U.S. citizen; or. any individual who is not a US permanent resident alien ("green card" holder); or.
Who is considered a non-U.S. resident? ›
If you are not a U.S. citizen, you are considered a nonresident of the United States for U.S. tax purposes unless you meet one of two tests. You are a resident of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1 – December 31).
What is a non-U.S. official? ›
Non-US Government Official means any Individual who is a candidate for public office or is an employee of, official of, or acts in an official capacity on behalf of, any non-United States (i) government, (ii) department, agency or instrumentality of government, (iii) public international organization, (iv) state-owned ...
Who are non residents in USA? ›
A non-resident alien is a foreigner who does not have a legal residency or a substantial presence in the United States. 11 For example, seasonal workers, visiting businesspeople, or those who commute across the border from Canada or Mexico are non-resident aliens.
What is a non U.S. holder? ›
Non-U.S. Holder means any person who, as to the United States, is a non-resident alien individual, a foreign corporation, a foreign estate, a foreign trust or a foreign partnership, as such terms are defined in the Internal Revenue Code of 1986, as amended.
Is a resident alien a non U.S. person? ›
A resident alien for tax purposes is a person who is a U.S. citizen or a foreign national who meets either the “green card” or “substantial presence” test as described in IRS Publication 519, U.S. Tax Guide for Aliens.
