That's on an individual basis. A corporation is an entirely separate legal entity that is not you. (That's the whole purpose of it.)
Generally, indications that a natural person may be a "US person" include[0]:
* A U.S. place of birth
* Identification of the Account Holder as a U.S. citizen or resident
* A current U.S. residence or mailing address (including a U.S. PO box)
* A current U.S. telephone number
* Standing instructions to pay amounts from a foreign (meaning non U.S.) account to an account maintained in the United States
* A current power of attorney or signatory authority granted to a person with a U.S. address
* A U.S. "in-care-of" or "hold mail" address that is the sole address with respect to the account holder
* Special note: Others affected by FATCA include
any non U.S. person who shares a joint account with a U.S. person or otherwise allows a U.S. person to have signatory authority on the account.
* Any business or not for profit organization that allows a U.S. person to have signatory authority on a financial account.
They're basically looking for Americans and permanent residents who have foreign accounts so that they can report the accounts to the US Gov.
Generally, indications that a natural person may be a "US person" include[0]:
* A U.S. place of birth
* Identification of the Account Holder as a U.S. citizen or resident
* A current U.S. residence or mailing address (including a U.S. PO box)
* A current U.S. telephone number
* Standing instructions to pay amounts from a foreign (meaning non U.S.) account to an account maintained in the United States
* A current power of attorney or signatory authority granted to a person with a U.S. address
* A U.S. "in-care-of" or "hold mail" address that is the sole address with respect to the account holder
* Special note: Others affected by FATCA include any non U.S. person who shares a joint account with a U.S. person or otherwise allows a U.S. person to have signatory authority on the account.
* Any business or not for profit organization that allows a U.S. person to have signatory authority on a financial account.
They're basically looking for Americans and permanent residents who have foreign accounts so that they can report the accounts to the US Gov.
[0] https://en.wikipedia.org/wiki/Foreign_Account_Tax_Compliance...