on 11 you ve: • An Individual who Ise U.S. cl*em or U.S. raskont alien. • A Outnership. corporaticn, company, or association coated a orgenteci in the United Slaw or under the less of ion UMW Stan, • M estate New than e foreign «tale), or , • A damesek trust (ea defined InRegulations »Mon 301.7701.7). Specia