### Question
How does the law define foreign entity?


### Answer
Under *26 U.S.C. § 1473*, **foreign entity** is defined as:

> any entity which is not a United States person

#### Citation:
  - *26 U.S.C. § 1473*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 4-TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS**

