Reg. § 31.3121(h)-1 American employer.
(a) 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. For provisions relating to the terms “State” and “United States”, see .
(b) For provisions relating to services performed outside the United States by a citizen of the United States as an employee for an American employer, see and .
[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8315, July 2, 1964]