### Question
What is the definition of foreign person?


### Answer
The definition of **foreign person** is as follows in *26 U.S.C. § 6038A*:

> any person who is not a United States person

#### Citation:
  - *26 U.S.C. § 6038A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart A-Information Concerning Persons Subject to Special Provisions**

