What is a U.S. Person? 
The IRS tax code has specifically defined the term ''United States person'' as meaning any of the following: 
• 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.