- Find Attorney
According to 26 USCS § 3121 [Title 26. Internal Revenue Code; Subtitle C. Employment Taxes And Collection Of Income Tax; Chapter 21. Federal insurance contributions act; Subchapter C. General Provisions], the term "American employer" means an employer which is--
(1) the United States or any instrumentality thereof,
(2) an individual who is a resident of the United States,
(3) a partnership, if two-thirds or more of the partners are residents of the United States,
(4) a trust, if all of the trustees are residents of the United States, or
(5) a corporation organized under the laws of the United States or of any State.