Topic Hub

U.S. Assets Owned by Non-U.S. Individuals

Educational material for people who are not U.S. persons but hold U.S. property, accounts, or business interests.

What this topic covers

Non-U.S. owners deal with a different set of U.S. rules than U.S. persons do, and with different documentation requests from U.S. institutions. This hub keeps that distinction explicit.

Questions worth reviewing with a qualified professional

  • How is U.S.-source income withheld and reported?
  • Which certifications do U.S. institutions request?
  • How is U.S.-situated property treated at death?
  • What changes when a family member is a U.S. person?

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Related guides

Educational material for people who are not U.S. persons but hold U.S. property, accounts, or business interests.

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