Who does the IRS consider to be a “foreign person”?

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A “foreign person” includes nonresident alien individuals and foreign entities. U.S. citizens, persons with green cards, or persons who meet the substantial presence test for the calendar year are not foreign persons. To meet the substantial presence test, a person must be physically present in the United States on at least: (1) 31 days during the calendar year, and … (2) 183 days during the current year and preceding 2 years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year.

Source: TAR

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