### Question
What does American employer mean?


### Answer
**American employer** has the following meaning in *26 U.S.C. § 3306*:

> 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**

