United States person

The term United States person or US person is used in various contexts in U.S. law and regulations with different meanings. It can refer to natural persons or other entities.

The term "US person" is used in the context of data collection and intelligence by the United States, particularly with respect to the provisions of the Foreign Intelligence Surveillance Act. If information from, about, or to a US person who is not a named terrorist is captured in the course of U.S. foreign intelligence activities, there are strict rules about preserving the anonymity of such a person in any subsequent intelligence report. Only if the US person information is relevant to the report, is it included.^[a]

According to the National Security Agency website, federal law and executive order define a United States person as any of the following:^[2]

• a citizen of the United States;
• an alien lawfully admitted for permanent residence;
• an unincorporated association with a substantial number of members who are citizens of the United States or are aliens lawfully admitted for permanent residence;
• a corporation that is incorporated in the United States.

Regulation S (promulgated under the Securities Act of 1933) in Section 902(k)(1) defines a US person as:^[3]

1. Any natural person resident in the United States;
2. Any partnership or corporation organized or incorporated under the laws of the United States;
3. Any estate of which any executor or administrator is a US person;
4. Any trust of which any trustee is a US person;
5. Any agency or branch of a foreign entity located in the United States;
6. Any non-discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary for the benefit or account of a US person;
7. Any discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary organized, incorporated, or (if an individual) resident in the United States; and
8. Any partnership or corporation if:
   1. Organized or incorporated under the laws of any foreign jurisdiction; and
   2. Formed by a US person principally for the purpose of investing in securities not registered under the Act, unless it is organized or incorporated, and owned, by accredited investors (as defined in Rule 501(a)) who are not natural persons, estates or trusts.

يُعرّف البند 902(ك)(2) بعض الأشخاص الذين لا يُعتبرون صراحةً أشخاصًا أمريكيين. ^{[ 3 ]} وخلافًا للتعريفات الأخرى للشخص الأمريكي، فإن تعريف الشخص الأمريكي في اللائحة S لا يشمل المواطنين الأمريكيين غير المقيمين في الولايات المتحدة.

يُعرّف القسم 7701 (أ) (30) من قانون الإيرادات الداخلية الشخص الأمريكي على النحو التالي: ^{[ 4 ]}

1. مواطن أو مقيم في الولايات المتحدة (بما في ذلك المقيم الدائم القانوني المقيم في الخارج والذي لم يخطر رسمياً دائرة خدمات المواطنة والهجرة الأمريكية من أجل التخلي عن هذا الوضع)؛ ^{[ 5 ]}
2. شراكة منزلية ؛
3. شركة محلية؛
4. أي تركة (بخلاف التركة الأجنبية، بالمعنى المقصود في الفقرة (31))؛ و
5. أي ثقة إذا—
   1. بإمكان محكمة داخل الولايات المتحدة ممارسة الإشراف الأساسي على إدارة الصندوق الاستئماني، و
   2. يملك شخص واحد أو أكثر من الأشخاص الأمريكيين سلطة التحكم في جميع القرارات الجوهرية المتعلقة بالصندوق الاستئماني.

• الأمريكيون
• التعديل الرابع عشر لدستور الولايات المتحدة
• كيان أمريكي
• الشخصية § الولايات المتحدة