The term United States person or US person is used in various contexts in U.S. law and regulations with different meanings. It can refer to natural persons or other entities.

Data collection and intelligence

The term "US person" is used in the context of data collection and intelligence by the United States, particularly with respect to the provisions of the Foreign Intelligence Surveillance Act. If information from, about, or to a US person who is not a named terrorist is captured in the course of U.S. foreign intelligence activities, there are strict rules about preserving the anonymity of such a person in any subsequent intelligence report. Only if the US person information is relevant to the report, is it included. According to the National Security Agency website, federal law and executive order define a United States person as any of the following:

Securities market regulation

Regulation S (promulgated under the Securities Act of 1933) in Section 902(k)(1) defines a US person as: Section 902(k)(2) further defines some persons who are explicitly not US persons. Unlike other definitions of US person, the Regulation S definition of US person does not include US citizens not resident in the US.

Taxation

Internal Revenue Code Section 7701(a)(30) defines a US person as:

Footnotes