### Question
Can you define what American employer means?


### Answer
**American employer** is defined as the following in *42 U.S.C. § 410*:

> an employer which is (1) the United States or any instrumentality thereof, (2) a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing, (3) an individual who is a resident of the United States, (4) a partnership, if two-thirds or more of the partners are residents of the United States, (5) a trust, if all of the trustees are residents of the United States, or (6) a corporation organized under the laws of the United States or of any State

#### Citation:
  - *42 U.S.C. § 410*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER II-FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS**

