Who is considered a US person under FATCA?

A "US person under FATCA" refers to someone who meets at least one of the points below:

1. Has US citizenship (also in case of dual citizenship)
2. Has a US immigrant visa (“green card”)
3. Has stayed in the USA for a longer period of time (at least 31 days) in the current year or is planning such a stay in the current year. Additionally, the total duration of stay in the USA within the last three years is at least 183 days. Days of stay in the current calendar year count in full (1/1), days of stay from the previous year count as 1/3, and days of stay from the year before that count as 1/6.
   
   Note: Exceptionally, residence under the substantial presence test is not relevant if you have resided or will reside in the US for less than 183 days in the current calendar year and can prove a residence outside the US with which you have a close connection. In this case, you must apply for an exemption from the status of a US person on the US tax form 8840 and submit the positive decision of the US tax authority (IRS) on the exemption.
4. If you are jointly assessed for tax in the USA with a US spouse
5. If there is any other US tax liability