« Back to FAQs How do I determine my status as U.S. or Foreign?
Complete rules are available at IRS.gov.
Determining Alien Tax Status
High-level definitions are also provided below. If you need additional help, contact BMI at taxforms@bmi.com.
U.S. Person or Entity
- U.S. Citizen. Note: U.S. Citizens always submit W-9 forms, even if they reside in a foreign country
- Citizen of a U.S. Possession: Puerto Rico, Guam, U.S. Virgin Islands, Northern Mariana Islands, American Samoa
- U.S. Resident Alien: An alien individual who currently resides in the U.S. and meets either the green card test or substantial presence test set by the IRS. For more info, visit IRS.gov
- Corporation created or organized in the United States or under the law of the United States or of any State
- Partnership created or organized in the United States or under the law of the United States or of any State
- 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.
Foreign Person or Entity
- Nonresident Alien. An alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test
- Corporation created or organized in a foreign country or under the laws of a foreign country
- Partnership created or organized in a foreign country or under the laws of a foreign country
- Foreign trust or foreign estate
- Any other person that is not a U.S. person.