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: a citizen or resident of the United States (including a lawful permanent resident residing abroad who has not formally notified United States Citizenship and Immigration Services in order to abandon that status); a domestic partnership; a domestic corporation; any estate (other than a foreign estate, within the meaning of paragraph (31)); and any trust if— a court within the United States is able to exercise primary supervision over the administration of the trust, and one or more United States persons have the authority to control all substantial decisions of the trust. See also Americans United States entity Personhood § United States Footnotes References American legal terminology Law of the United States National Security Agency United States nationality law United States securities law