A person of the United States generally includes the following:

• A US citizen or resident alien, including U.S. citizens living outside the US or US citizens and residents operating a business outside the US (This includes green card holders.)
• A corporation or partnership organised in the US or under the laws of the US or any state thereof, including where the entity is operating a business outside the US
• An estate (other than a foreign estate)
• A trust if (i) a court within the US would have authority under applicable law to render orders or judgments concerning substantially all issues regarding the administration of the trust, and (ii) one or more US persons have the authority to control all substantial decisions of the trust or an estate of a decedent that is a citizen or resident of the US

For more information, see the IRS website.

You can upload your completed tax form through your PayPal account using the alert dashboard, Message Centre or limitation.