U.S. Person

U.S. Person

Katelynn Minott, CPA & CEO profile picture
« Back to Glossary Index

A U.S. person is someone or something treated as U.S. for tax or reporting purposes. For individuals, this usually includes U.S. citizens and U.S. tax residents, including green card holders and people who meet the Substantial Presence Test. It can also include domestic partnerships, corporations, estates, and certain trusts.

Why it matters for U.S. expats

U.S. person status matters because U.S. citizens and many U.S. residents remain subject to U.S. tax and reporting rules even while living abroad. This can affect income tax filing, FBAR, FATCA, Form W-9, foreign asset reporting, and whether a taxpayer is treated as U.S. or foreign by banks, employers, and investment platforms.

Common questions

1. What does U.S. person mean for tax purposes?

For federal tax purposes, a U.S. person usually means a U.S. citizen, U.S. resident, domestic partnership, domestic corporation, certain estates, certain trusts, or another person that is not treated as foreign.

2. Are U.S. citizens living abroad U.S. persons?

Yes. A U.S. citizen living abroad is still a U.S. person for federal tax purposes unless they have formally relinquished or renounced U.S. citizenship.

3. Are green card holders U.S. persons?

Yes. Green card holders are usually treated as U.S. tax residents and therefore U.S. persons, even if they live outside the United States, unless their status or treaty position changes the result.

4. Can a non-U.S. citizen be a U.S. person?

Yes. A non-U.S. citizen can be a U.S. person if they are treated as a U.S. resident for tax purposes, such as under the Green Card test or Substantial Presence Test.

5. Is a nonresident alien a U.S. person?

Usually no. A nonresident alien is generally treated as a foreign person for U.S. tax purposes, unless a specific election or rule changes the treatment for a particular filing purpose.

6. Why do banks ask whether someone is a U.S. person?

Banks and financial institutions may ask about U.S. person status because FATCA requires foreign financial institutions to identify and report certain U.S. account holders.

7. Does U.S. person status affect FBAR?

Yes. A U.S. person with foreign financial accounts may need to file an FBAR if the total value of those accounts exceeds $10,000 at any time during the year.

8. Should a U.S. person use Form W-9 or Form W-8BEN?

A U.S. person usually provides Form W-9 to certify their taxpayer identification number. A foreign person usually provides the appropriate Form W-8, such as Form W-8BEN for individuals.

When to get help

Professional guidance is important when:

  • You are unsure whether you are a U.S. person for tax or reporting purposes.
  • You are a green card holder living outside the United States.
  • You meet or may meet the Substantial Presence Test.
  • A bank, employer, brokerage, or pension provider asks you to certify U.S. person status.
  • You have foreign bank accounts, investment accounts, pensions, trusts, or business interests.
  • You are unsure whether to provide Form W-9 or Form W-8BEN.
  • You may need to file FBAR, Form 8938, or other foreign reporting forms.
  • You are considering renouncing U.S. citizenship or abandoning a green card.

Bright!Tax can help determine whether U.S. person rules apply, identify the filing and reporting forms required, and coordinate foreign account reporting with your U.S. expat tax return. Get started with Bright!Tax.

Official sources

Reviewed by

Katelynn Minott, CPA & CEO

Last reviewed

July 2026

In this article

Insight meets inbox

Monthly insights and articles directly to your email inbox. Our newsletter offers substance (over spam). We promise.