### Question
How is the "United States person" defined?


### Answer
The term **United States person** is defined in *26 U.S.C. § 6038A* as follows -

> given to such term by section 7701(a)(30), except that any individual who is a citizen of any possession of the United States (but not otherwise a citizen of the United States) and who is not a resident of the United States shall not be treated as 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**

