A US citizen is defined by the Fiscal Administration as a person born in the US, Puerto Rico, Guam or US Virgin Islands. An individual whose parent is a US citizen. A former non-resident who became a US citizen. For more information please visit:

<a href="http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Persons" target="_blank">http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Persons</a>
