.S. person. For federal tee papaws. you are Consdered a U.S damn if you are • Ar n V4aS1 ate is a U.S. otzen or U.S. resdent Stn. • A partrierav, corpalltOrt. company. or association created or ogancrecl In the Ureic Sins or under the laws et the Untied States. • An estate ions Man a lover astate$ Cr •