What exactly does 'non-U.S. person' mean on Form 5472? I'm confused by the IRS terminology.
I'm trying to fill out Form 5472 for my single-member LLC and it keeps referring to 'non-U.S. person' and '25% foreign owner.' I'm a Canadian citizen living in Toronto who formed an LLC in Wyoming. Am I a non-U.S. person? I don't have a green card or SSN. The IRS terminology is really confusing — they seem to use 'non-U.S. person,' 'foreign person,' and 'nonresident alien' somewhat interchangeably. Can someone clarify what these terms actually mean and whether I qualify?
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