Am I Classified as a U.S. Tax Payer?

If you are one of the following, you have a tax liability in the United States:

1. U.S. citizens and residents
2. Holder of a green card (foreign permanent resident status in the U.S.)
3. U.S. business entities (corporations, etc.)

Please refer to the IRS website in detail.
https://www.irs.gov/