Conditions for Being a Foreign Person

[voyager39]

I expect to receive a bequest from the estate of a deceased parent within a couple of years. The tax filings required of me depend on whether the deceased is considered a "foreign person" or not. In this situation, my parent lived in the U.S. as a Permanent Resident between about 1981 to 1997, and then left the U.S. permanently to live in Canada. In all likelihood, no formal documentation, such as the I-407 form was filed by the deceased.

My question is, assuming that no I-407 form was filed, is whether this person would be considered a "foreign person" by the IRS. This determination is relevant to the filing of IRS 3520, once the bequest is received. It is also relevant to tax that might be owed under Section 2801 - the expatriate tax.

Thanks in advance to anyone who can help with this matter.

[newacct]

My understanding is that if a permanent resident does not file I-407, they are still considered to be passing the Green Card Test, and thus a resident alien and "US person" for tax purposes, forever, no matter how long they have left the US.

[smith54]

A "foreign person" typically refers to an individual who is not a citizen or resident of a specific country, and whose legal status is determined by immigration or nationality laws. To be classified as a foreign person, one may be subject to certain conditions, including holding citizenship in another country, lacking permanent residency status, or residing in a country on a temporary basis, such as through a visa.