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.
As used in this chapter, the term “United States 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.
26 C.F.R. §301.7701-1 Trusts
26 C.F.R. § 301.7701-7 Trusts - domestic and foreign.
(a) In general.
(1) A trust is a United States person if -
(i) A court within the United States is able to exercise primary supervision over the administration of the trust (court test); and
(ii) One or more United States persons have the authority to control all substantial decisions of the trust (control test).
(2) A trust is a United States person for purposes of the Internal Revenue Code (Code) on any day that the trust meets both the court test and the control test. For purposes of the regulations in this chapter, the term domestic trust means a trust that is a United States person. The term foreign trust means any trust other than a domestic trust.
(3) Except as otherwise provided in part I, subchapter J, chapter 1 of the Code, the taxable income of a foreign trust is computed in the same manner as the taxable income of a nonresident alien individual who is not present in the United States at any time. Section 641(b). Section 7701(b) is not applicable to trusts because it only applies to individuals. In addition, a foreign trust is not considered to be present in the United States at any time for purposes of section 871(a)(2), which deals with capital gains of nonresident aliens present in the United States for 183 days or more.
(b) Applicable law. The terms of the trust instrument and applicable law must be applied to determine whether the court test and the control test are met.
(c) The court test -
(1) Safe harbor. A trust satisfies the court test if -
(i) The trust instrument does not direct that the trust be administered outside of the United States;
(ii) The trust in fact is administered exclusively in the United States; and
(iii) The trust is not subject to an automatic migration provision described in paragraph (c)(4)(ii) of this section.
26 U.S.C. §7701(a)(30)
26 > Subtitle
F > CHAPTER
79 > Sec. 7701.
Sec. 7701. -
(a)(30) United States person
The term ''United States person'' means -
(A) a citizen or
resident of the United States,
(B) a domestic partnership,
(C) a domestic
(D) any estate (other than a foreign estate, within the meaning of paragraph (31)), and
(E) any trust if -
(i) a court within the United States is able to exercise primary supervision over the administration of the trust, and
(ii) one or more United States persons have the authority to control all substantial decisions of the trust.
26 C.F.R. §301.6109-1
26 C.F.R. - CHAPTER I - PART 301
(b) Requirement to furnish one's own number -- (1) U.S. persons. Every U.S. person who makes
under this title a return, statement, or other document must furnish its
[this is a corporation, not a "he" or "she"] own
taxpayer identifying number as required by the forms and the accompanying