The FATCA legislation will affect individuals and business customers who are considered "Americans" in the context of US taxation. The FATCA legislation will also affect specific types of businesses whose owners are Americans. US persons include, but are not limited to, US citizens, including individuals born in the United States but living in other countries (without giving up their US citizenship); persons residing in the United States, including US green card holders; Long-term specific people; US companies, US partnerships, US heritage, and US trusts.

For more information on FATCA, please visit the IRS website or contact a professional tax advisor.