Individuals, governments, business
enterprises,
trusts, associations, and nonprofit organizations that fulfill two
criteria: (1) They have their center of economic interest outside
the United States, and (2) they reside, or expect to reside, outside
the United States for one year or more. Included in this definition
are U.S. individuals living abroad for one year or more who are not
employed by the U.S. government, foreigners residing in the United
States for less than one year, and
foreign
affiliates of U.S. companies. In addition, foreign nationals
employed in the United States by their home governments, foreign
students enrolled at U.S. educational institutions, and
international institutions located in the United States are also
considered foreign residents.
