For US tax, Section 7701(a)(30) sets the definition. An estate counts unless it is foreign. A trust counts if a US court can supervise it and US persons control all its substantial decisions. Green card holders, and people who pass the substantial presence test, are residents for this purpose.
The FBAR has its own definition, in 31 C.F.R. 1010.350(b). It covers citizens, residents and any entity formed under US law, including an LLC. For the FBAR, the United States also takes in the territories and Indian lands. The tax code’s United States is only the states and DC. So a company formed in Puerto Rico or Guam is a US person for the FBAR alone. The FBAR also ignores how an entity is taxed, so a disregarded LLC files its own FBAR.
Living abroad does not change your status. A citizen who has lived overseas for decades is still a US person. A green card holder abroad generally is too.
Form 8938 uses a third term, the specified individual, which also covers some nonresident aliens.
Sources
- 26 U.S.C. § 7701, Definitions
- 31 C.F.R. § 1010.350, Reports of foreign financial accounts
- 31 C.F.R. § 1010.100, General definitions
- IRS, Comparison of Form 8938 and FBAR requirements
Reviewed and updated September 2026. General information, not advice for your situation.