national of the United States – Foreign Tax Status Information Group (FTSIG)

FAQ: What kind of “foreign person” is a “national of the United States” or American National and are they affected by Involuntary Foreign Person Withholding in 26 U.S.C. 1441?

By ftsig-admin | September 2, 2026

QUESTION 1: What kind of foreign person is a “national of the United States” under FTSIG Writing Conventions On This Website, Section 2.4? Writing Conventions On This Website, Section 2.4: Foreign Personhttps://ftsig.org/introduction/writing-conventions-on-this-website/#2.4._Foreign_Person The site calls this an American National. ANSWER 1: Short answer: Under FTSIG Writing Conventions, Section 2.4 (“Foreign”), a “national of the United…