### Question
How is the "American employer" defined?


### Answer
The term **American employer** is defined in *26 U.S.C. § 3306* as follows -

> a person who is—



(A) an individual who is a resident of the United States,



(B) a partnership, if two-thirds or more of the partners are residents of the United States,



(C) a trust, if all of the trustees are residents of the United States, or



(D) a corporation organized under the laws of the United States or of any State

#### Citation:
  - *26 U.S.C. § 3306*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

