- US Person Definition
You will be a US Person if you are either a US Citizen or US Resident
US citizens are:
- individuals born in one of the several states of the United States, District of Columbia, Puerto Rico, Guam, Northern Mariana Islands, or Virgin Islands;
- individuals born in an outlying possession of the US (American Samoa or Swain's Island) on or after the date the US acquired the possession (US non-citizen national);
- foreign-born children, under age 18, residing in the US with their birth or adoptive parents, at least one of whom is a US citizen by birth or naturalization; and
- individuals granted citizenship status by the US Citizenship and Immigration Services (USCIS) (naturalized US citizens).
If you meet any of the two tests below, you will be classified as a US resident:
- Green Card Test: A non-resident is a lawful permanent resident of the US at any time if they have been given the privilege, according to the immigrations laws, of residing permanently as an immigrant. This status usually exists if the Bureau of Citizenship and Immigration Services has issued a Green Card.
- Substantial Presence Test: A non-resident is classified as a resident for tax purposes if you were physically present in the US on at least 31 days during the current year, and 183 days during the 3-year period that includes the current year and the two preceding years. The 183 days is calculated as follows:
- All of the days present in the US during the current year; and
- 1/3 of the days present in the US during the first preceding year; and
- 1/6 of the days present in the US during the second preceding year