### Question
Can you define what foreign person means?


### Answer
**Foreign person** is defined as the following in *26 U.S.C. § 881*:

> any person other than—



(i) a United States person, or



(ii) a person who would be a United States person if references to the United States in section 7701 included references to a possession of the United States

#### Citation:
  - *26 U.S.C. § 881*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subpart B-Foreign Corporations**

