### Question
How is the "foreign person" defined?


### Answer
The term **foreign person** is defined in *26 U.S.C. § 1445* as follows -

> any person other than—



(A) a United States person, and



(B) except as otherwise provided by the Secretary, an entity with respect to which section 897 does not apply by reason of subsection (l) thereof

#### Citation:
  - *26 U.S.C. § 1445*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 3-WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subchapter A-Nonresident Aliens and Foreign Corporations**

