In order to clearly understand who a ‘Foreign Person’ is, it is crucial to keep in mind the following FIRPTA definitions:  a. A ‘Foreign Person’ is anyone who is not a ‘United States Person’. b. A ‘United States Person’ is defined as any of the following entities: a U.S. citizen a resident alien having acquired a Green Card a resident alien who meets the Substantial Presence test a U.S. corporation, partnership, or other legal entity (except a ‘Disregarded Entity’ as defined by IRS Regulations), trustee, or other fiduciary a Disregarded Entity, in case its owner qualifies as a ‘United States Person’ under the previous conditions, or a foreign entity that has officially chosen to be treated as a U.S. (domestic) corporation (as evidenced by acknowledgment copy of IRS-furnished election) c. The Substantial Presence Test. If you meet the substantial presence test for the calendar year, you will be considered a U.S. resident for tax purposes. To be considered a U.S. Person, you need to be present in the United States for at least: I. 31 days during the year of sale, and II. 183 days during the 3-year period which includes the current year and the 2 years immediately preceding the current year, counting: all of the days you were present in the United States during the current year, and 1/3 of the days you were present during the first year before the current year, and 1/6 of the days you were present during the second year before the current year However, under FIRPTA, certain days may not be included. These are the days when a Foreign Person is present in the United States as: a foreign government representative a teacher or student under a J, Q, F, or M Visa a professional athlete participating in a charitable sports event d. A ‘Disregarded Entity’ is any domestic business entity with a single owner (e.g. a single-member LLC) other than a corporation that is not recognized for tax purposes as an entity separate from its owner, in case the entity has not elected to be treated as a U.S. (domestic) association for tax purposes.