### Question
How is the "foreign entity" defined?


### Answer
The term **foreign entity** is defined in *26 U.S.C. § 1473* as follows -

> any entity which is not a United States person

#### Citation:
  - *26 U.S.C. § 1473*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 4-TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS**

