Who is a ‘US person’ for US tax purposes?

The term ‘US person’ means the following (but is not limited to):

• A citizen of the US, including an individual born in the US, regardless of the person’s residence.
• A dual citizen where one country is the US, regardless of the person’s residence.
• A US permanent resident card (green card) holder, regardless of the person’s residence (and who has not abandoned green card status).
• A person who qualifies as a resident for US tax purposes because they have met the substantial presence test as defined by the Internal Revenue Code.
• US corporations, US partnerships, US estates and US trusts.

If it is still unclear whether you meet the definition of a US person, we recommend you seek independent tax advice or refer to the IRS website for more information.