For US federal tax purposes, you are considered a US person if you are:
- An individual who is a US citizen or US resident alien,
- A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States,
- An estate (other than a foreign estate), or
- A US domestic trust.
For US federal tax purposes, you are considered a non-US (foreign) person if you are:
- A nonresident alien individual,
- A foreign corporation,
- A foreign partnership,
- A foreign trust,
- A foreign estate, or
- Any other person that is not a US person.
Additionally, you will be considered a United States resident for tax purposes if you meet the Substantial Presence Test for the calendar year.
More information about these distinctions is available on the US IRS Website.