The term "United States person" means:
A citizen or resident of the United States,
A partnership created or organized in the United States or under the law of the United States or of any State, or the District of Columbia,
A corporation created or organized in the United States or under the law of the United States or of any State, or the District of Columbia,
Any estate or trust other than a foreign estate or foreign trust. (See Internal Revenue Code section 7701(a) (31) for the definition of a foreign estate and a foreign trust.),
A person that meets the substantial presence test, or
Any other person that is not a non-US person.