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