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risk of loss
In accordance to FATCA, a US Reportable person is:
a) a US citizen (or a dual citizen of the United States)
b) a US resident alien for tax purposes
c) a domestic partnership
d) a domestic corporation
e) any estate other than a foreign estate
f) any trust if:
• a court within the United States is able to exercise primary supervision over the administration of the trust
• one or more United States persons have the authority to control all substantial decisions of the trust
• any other person that is not a foreign person.
If you need help in determining if you are a United States Reportable person for the purposes of FATCA, we suggest that you speak with a professional tax advisor.
How to provide your personal documents for verification. View here
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