Definition of US Person:
- A US Citizen or resident individual;
- If you hold multiple citizenships and one of them is US you are a US Person;
- If you have a US Green Card, you are a US Person
- If you were born in the US or US Territory (Puerto Rico, Guam, US Virgin Islands or Northern Mariana Islands) you are a US Person
- If you meet the substantial presence test* you are a US Person.
*To meet this test, you must be physically present in the United States on at least:
31 days during the current year; and
183 days during the 3-year period including the current year and the 2 years immediately before that, counting:
All the days you were present in the current year; and
1/3 of the days you were present in the first year before the current year, and
1/6 of the days you were present in the second year before the current year
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