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


### Answer
The term **American employer** is defined in *26 U.S.C. § 3121* as the following:

> an employer which is—



(1) the United States or any instrumentality thereof,



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



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



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



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

#### Citation:
  - *26 U.S.C. § 3121*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter C-General Provisions**

