### Question
How does WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS define foreign person?


### Answer
Under *26 U.S.C. § 1445*, **foreign person** is defined as:

> any person other than a United States person

#### Citation:
  - *26 U.S.C. § 1445*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 3-WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subchapter A-Nonresident Aliens and Foreign Corporations**

