This includes U.S. citizens or a U.S. resident, U.S. corporations, or an estate or trust formed in the U.S.

What is a U.S. resident for tax purposes?

If you are a permanent resident of the U.S. (green card holder), you are a U.S. resident for tax purposes.

If you are a non-US citizen without permanent resident status, and need to determine whether you are U.S. resident for tax purposes, please visit the IRS at: https://www.irs.gov/individuals/international-taxpayers/determining-alien-tax-status