A specified U.S. Person is a U.S. person who is required to report their financial interests in specified foreign financial assets based on their status as a specified individual or specified entity. A specified individual includes a U.S. citizen, a resident alien for tax purposes, and a U.S. person who holds a green card. A specified entity includes a domestic corporation, a domestic partnership, and a domestic trust or estate. A non-specified U.S. Person is a U.S. person who is not a specified person and is not required to report their financial interests in specified foreign financial assets under FATCA.