The term ‘US person’ means the following (but is not limited to):
a citizen of the US, including an individual born in the US, regardless of the person’s residence
a dual citizen where one country is the US, regardless of the person’s residence
a US permanent resident card (green card) holder, regardless of the person’s residence (and who has not abandoned green card status)
a person who qualifies as a resident for US tax purposes because they have met the substantial presence test as defined by the Internal Revenue Code
US corporations, US partnerships, US estates and US trusts
If you are unsure as to whether you meet the US person definition, you must seek independent tax advice or refer to the IRS website for more information.