As defined by the US Internal Revenue Service (IRS) includes :
• A U.S citizen or resident (including dual citizenship)
• A U.S. alien (resident for tax purposes)
• A U.S. partnership
• A U.S. corporation
• Any estate other than a foreign estate
• Any trust if
- A court within the U.S is able to exercise primary supervision over
the administration of the trust
- One or more United States persons have the authority to control all
substantial decisions of the trust
• Any other person that is not a foreign person.