What is a United States (U.S.) person for FATCA and tax reporting purposes? (1099-K, 1099-INT)

A person of the United States generally includes the following:

• A U.S. citizen or resident alien, including U.S. citizens living outside the U.S. or U.S. citizens and residents operating a business outside the U.S. (This includes green card holders.)
• A corporation or partnership organized in the U.S. or under the laws of the U.S. or any state thereof, including where the entity is operating a business outside the U.S.
• An estate (other than a foreign estate)
• A trust if (i) a court within the U.S. would have authority under applicable law to render orders or judgments concerning substantially all issues regarding the administration of the trust, and (ii) one or more U.S. persons have the authority to control all substantial decisions of the trust or an estate of a decedent that is a citizen or resident of the U.S.

For more information, see the IRS website.

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