4. What is a US person?

The term 'United States person' or 'US person' means:

• A US citizen (including dual citizen).
• A US resident.
• An individual born in the US but resident in another country and who has not given up his or her US citizenship.
• A person residing in the US (resident alien).
• A person who is holding a Green Card or who held one in the previous calendar year.
• Certain persons who are physically present in the US for at least 31 days during the current year 183 days during the three-year period that includes the current year and the two years immediately before that, counting: all the days you were presen 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.
• A partnership organised in the US or under the laws of the US or any state thereof.
• A corporation organised in the US or under the laws of the US or any state thereof.
• Any estate where the deceased was a citizen or resident of the US, other than a foreign estate.
• Any trust, if:
  • a court in the US is able to exercise primary supervision over the administration of the trust and
  • one or more US persons* have the authority to control all substantial decisions of the trust.