US person

The term ‘US person’ means:

• ✓
  a citizen or resident of the United States

• ✓
  a partnership created or organised in the United States or under the law of the United States or of any state, or the District of Columbia

• ✓
  a corporation created or organised in the United States or under the law of the United States or of any state, or the District of Columbia

• ✓
  any estate or trust other than a foreign estate or foreign trust (see Internal Revenue Code section 7701(a)(31) for the definition of a foreign estate and a foreign trust)

• ✓
  a person that meets the substantial presence test

• ✓
  any other person that is not a foreign person eg: passport holder, green card holder, or resident of the US

To meet this test, you must be physically present in the United States (U.S.) on at least:

• ✓
  31 days during the current year
• ✓
  and 183 days during the 3-year period that includes the current year
• ✓
  and the 2 years immediately before that, counting:

All the days you were present in the current year, and

• ✓
  1/3 of the days you were present in the first year before the current year, and

• ✓
  1/6 of the days you were present in the second year before the current year.