Treasury Regulations, Subchapter A, Sec. 1.6038-2T
From TaxAlmanac
Sec. 1.6038-2T Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations (temporary)
(a) through (c) [Reserved] For further guidance, see §1.6038–2(a) through (c).
(d) U.S. person—(1) In general. For purposes of section 6038 and this section, the term United States person has the meaning assigned to it by section 7701(a)(30), except as provided in paragraphs (d)(2) and (3) of this section.
(2) Special rule for individuals residing in certain possessions. With respect to individuals who are bona fide residents of Puerto Rico or any section 931 possession, as defined in §1.931–1T(c)(1), the term United States person has the meaning assigned to it by §1.957–3T.
(3) Special rule for certain nonresident aliens. An individual for whom an election under section 6013(g) or (h) is in effect shall, subject to the exceptions contained in paragraph (d)(2) of this section, be considered a United States person for purposes of section 6038 and this section.
(e) through (l)(2) [Reserved] For further guidance, see §1.6038–2(e) through (l)(2).
(m) Effective date. This section shall apply for taxable years ending after October 22, 2004.
[T.D. 9194, 70 FR 18946, Apr. 11, 2005]
