US person

The term ‘US person’ means:

a citizen or resident of the United States
a partnership created or organised in the United States or under the law of the United States or of any state, or the District of Columbia
a corporation created or organised in the United States or under the law of the United States or of any state, or the District of Columbia
any estate or trust other than a foreign estate or foreign trust (see Internal Revenue Code section 7701(a)(31) for the definition of a foreign estate and a foreign trust)
a person that meets the substantial presence test
any other person that is not a foreign person eg: passport holder, green card holder, or resident of the US

To meet this test, you must be physically present in the United States (U.S.) on at least:

31 days during the current year, and
183 days during the 3-year period that includes 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.