U.S. Taxpayer definition

U.S. Taxpayer means a Participant who, with respect to an Award, is subject to taxation under the applicable U.S. tax laws.
U.S. Taxpayer means a Participant who is a US citizen, US permanent resident or other person who is subject to taxation on their income under the United States Internal Revenue Code of 1986.
U.S. Taxpayer means an individual who is subject to tax under the Code in respect of any Grants, amounts payable or Shares deliverable under this Plan.

Examples of U.S. Taxpayer in a sentence

  • Withholding exemptions to avoid non-resident alien withholding may be allowed if you can provide VRI with a valid U.S. Taxpayer Identification Number (USTIN).

  • If you have a valid US Taxpayer Identification Number (USTIN), please enter that number in Box 6 of the form.


More Definitions of U.S. Taxpayer

U.S. Taxpayer means a Participant who is a citizen or permanent resident of the United States for purposes of the Code or a Participant for whom the compensation under this Plan would otherwise be subject to income tax under the Code.
U.S. Taxpayer means a US citizen or resident alien of the United States (as defined for US federal income tax purposes); any entity treated as a partnership or corporation for US tax purposes that is created or organized in, or under the laws of, the United States or any state thereof; any other partnership that is treated as a US Taxpayer under US Treasury Department regulations; any estate, the income of which is subject to US income taxation regardless of source; and any trust over whose administration a court within the United States has primary supervision and all substantial decisions of which are under control of one or more US fiduciaries. Persons who have lost their US citizenship and who live outside the United States may nonetheless in some circumstances be treated as US Taxpayers.
U.S. Taxpayer means a person who is subject to taxation under the tax rules of the United States of America; and
U.S. Taxpayer means a Participant who is a U.S. citizen, U.S. permanent resident or other person who is subject to taxation on their income under the United States Internal Revenue Code of 1986, as amended.
U.S. Taxpayer means an Eligible Person who is subject to U.S. taxation.
U.S. Taxpayer means a Participant who is a U.S. citizen, U.S. permanent resident or U.S. tax resident or a Participant for whom a benefit under this Plan would otherwise be subject to U.S. taxation under the U.S. Internal Revenue Code of 1986, as amended, and the rulings and regulations in effect thereunder.
U.S. Taxpayer means a Participant who is a U.S. citizen, a U.S. permanent resident or other person who is subject to taxation on their income or in respect of Awards under the Code, provided that, for greater certainty, a Participant may be both a Canadian Participant and a U.S. Taxpayer; and