### Question
How is the "foreign government-related individual" defined?


### Answer
The term **foreign government-related individual** is defined in *26 U.S.C. § 7701* as follows -

> any individual temporarily present in the United States by reason of—


(i) diplomatic status, or a visa which the Secretary (after consultation with the Secretary of State) determines represents full-time diplomatic or consular status for purposes of this subsection,


(ii) being a full-time employee of an international organization, or


(iii) being a member of the immediate family of an individual described in clause (i) or (ii)

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

