{"id":9402,"date":"2017-12-03T08:44:08","date_gmt":"2017-12-03T15:44:08","guid":{"rendered":"https:\/\/www.keytlaw.com\/azllclaw\/?page_id=9402"},"modified":"2017-12-03T08:44:08","modified_gmt":"2017-12-03T15:44:08","slug":"1-6038a-1","status":"publish","type":"page","link":"https:\/\/www.keytlaw.com\/azllclaw\/1-6038a-1\/","title":{"rendered":"Definition of Foreign Person Under 26 CFR 1.6038A-1"},"content":{"rendered":"

(f)<\/span>Foreign person.<\/span> For purposes<\/a> of section 6038A, a foreign person<\/a> is –<\/p>\n

(1)<\/span> Any individual who is not a citizen or resident of the United States<\/a>, but not including any individual for whom an election<\/a> under section 6013 (g)<\/a> or (h)<\/a> (relating to an election<\/a> to file a joint return) is in effect;<\/p>\n

(2)<\/span> Any individual who is a citizen of any possession of the United States<\/a> and who is not otherwise a citizen or resident of the United States<\/a>;<\/p>\n

(3)<\/span> Any partnership<\/a>, association, company, or corporation<\/a> that is not created or organized in the United States<\/a> or under the law of the United States<\/a> or any State<\/a> thereof;<\/p>\n

(4)<\/span> Any foreign trust<\/a> or foreign estate, as defined<\/a> in section 7701(a)(31); or<\/p>\n

(5)<\/span> Any foreign government<\/a> (or agency<\/a> or instrumentality thereof). To the extent that a foreign government<\/a> is engaged in the conduct of commercial activity<\/a> as defined<\/a> under section 892 and the regulations thereunder, it will be treated as a foreign person<\/a> under section 6038A and this section only for purposes<\/a> of the information reporting requirements<\/a> of \u00a7 1.6038A-2<\/a>. A foreign government<\/a> will not be treated as a foreign related party<\/a> for purposes<\/a> of \u00a7\u00a7 1.6038A-3<\/a> and 1.6038A-5.<\/p>\n

For purposes<\/a> of section 6038A, a possession of the United States<\/a> shall be considered to be a foreign country<\/a>.<\/div>\n","protected":false},"excerpt":{"rendered":"

(f)Foreign person. For purposes of section 6038A, a foreign person is – (1) Any individual who is not a citizen or resident of the United States, but not including any individual for whom an election under section 6013 (g) or (h) (relating to an election to file a joint return) is in effect; (2) Any individual who is a citizen of any possession of the United States and who is not otherwise a citizen or resident of the United States; (3) Any partnership, association, company, or corporation that is not created or organized in the United States or under the law of the United States or any State thereof; (4) Any foreign trust or foreign estate, as defined in section 7701(a)(31); or (5) Any foreign government (or agency or instrumentality thereof). To the extent that a foreign government is engaged in the conduct of commercial activity as defined under section 892 and the regulations thereunder, it will be treated as a foreign person under section 6038A and this section only for purposes of the information reporting requirements of \u00a7 1.6038A-2. A foreign government will not be treated as a foreign related party for purposes of \u00a7\u00a7 1.6038A-3 and 1.6038A-5. For purposes of section 6038A, a possession of the United States shall be considered to be a foreign country.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"footnotes":""},"class_list":["post-9402","page","type-page","status-publish","hentry"],"yoast_head":"\nDefinition of Foreign Person Under 26 CFR 1.6038A-1 - Arizona LLC Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.keytlaw.com\/azllclaw\/1-6038a-1\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Definition of Foreign Person Under 26 CFR 1.6038A-1\" \/>\n<meta property=\"og:description\" content=\"(f)Foreign person. For purposes of section 6038A, a foreign person is – (1) Any individual who is not a citizen or resident of the United States, but not including any individual for whom an election under section 6013 (g) or (h) (relating to an election to file a joint return) is in effect; (2) Any individual who is a citizen of any possession of the United States and who is not otherwise a citizen or resident of the United States; (3) Any partnership, association, company, or corporation that is not created or organized in the United States or under the law of the United States or any State thereof; (4) Any foreign trust or foreign estate, as defined in section 7701(a)(31); or (5) Any foreign government (or agency or instrumentality thereof). To the extent that a foreign government is engaged in the conduct of commercial activity as defined under section 892 and the regulations thereunder, it will be treated as a foreign person under section 6038A and this section only for purposes of the information reporting requirements of \u00a7 1.6038A-2. A foreign government will not be treated as a foreign related party for purposes of \u00a7\u00a7 1.6038A-3 and 1.6038A-5. 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