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


### Answer
**Foreign person** is defined as the following in *31 U.S.C. § 5336*:

> a person who is not a United States person, as defined in section 7701(a) of the Internal Revenue Code of 1986

#### Citation:
  - *31 U.S.C. § 5336*
  - Heading: **SUBTITLE IV-MONEY > CHAPTER 53-MONETARY TRANSACTIONS > SUBCHAPTER II-RECORDS AND REPORTS ON MONETARY INSTRUMENTS TRANSACTIONS**

