What Is a US Person for Tax Purposes?
A US Person is a United States tax classification, defined by federal law, covering citizens, residents and certain domestic entities, estates and trusts.
Also known as: United States person, U.S. person.
How US Person works
A US Person is any individual or entity which US federal tax law classifies as domestic rather than foreign, and the classification decides whether worldwide income, US information returns and Form W-9 rather than a W-8 form apply, regardless of where the person lives. Individuals qualify through citizenship or residence, the latter generally established by the green card test or the substantial presence test. Entities qualify through domestic organisation, while trusts depend on US court supervision and control by US persons. Treaty provisions and elections can alter some outcomes, so the classification is generally confirmed case by case.
US Person vs Non-Resident Alien
Unlike a Non-Resident Alien, a US Person is generally taxed by the United States on worldwide income and files US returns even when living abroad.
Example
Illustrative example: A software consultant born in Country A to a US citizen parent has never lived in the United States. Because citizenship alone makes the consultant a US Person, a bank in Country B asks for Form W-9 instead of a W-8 form, and US filing obligations generally apply to the consultant's worldwide income.
Common misconception
Myth: Moving abroad permanently ends US Person status for a US citizen.
Reality: A US citizen generally remains a US Person wherever the citizen lives, and status ends only through formal loss of citizenship under US rules.
Frequently asked questions
What is a US person for tax purposes?
A US Person is a US citizen or resident, a domestic partnership or corporation, a non-foreign estate, or a trust supervised by a US court and controlled by US persons, as listed by the IRS.
Is a green card holder a US person?
A lawful permanent resident generally counts as a resident under the green card test and is therefore a US Person, subject to treaty tie-breaker rules and the formal end of resident status.
Related terms
- Accidental American — US Persons unaware of their status
Related guides
- US expat tax reform debate — Context on US expat taxation debate
Sources
Last verified: 2026-10-09. This entry is general information, not tax or legal advice; rules vary by country and change over time.
