Every United States Citizen. You are liable for U.S. income taxes whether you are a citizen who was born in the United States or outside United states with at least 1 parent who is a US Citizen. If you meet either the green card test or the substantial presence test for the calendar year you are also a liable U.S. person.
Who is a U.S. person? Print
Created by: Aneta Michalkowicz
Modified on: Thu, 6 May, 2021 at 2:20 PM
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