---
title: "Screen a company for U.S. tax residence as a domestic corporation"
url: "https://ailawframework.com/practice/taxation/screen-a-company-against-the-residency-tests/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-PE20261022-10-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Screen a company for U.S. tax residence as a domestic corporation

> Record where the company was created or organized, and under which country's or state's law. Do not apply a central-management test unless a page you open states one.

Canonical page: https://ailawframework.com/practice/taxation/screen-a-company-against-the-residency-tests/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Record where the company was created or organized, and under which country's or state's law. Do not apply a central-management test unless a page you open states one. |
| What the lawyer must review | 26 U.S.C. § 7701 says that domestic, when applied to a corporation or a partnership, means created or organized in the United States or under the law of the United States or of any State. The IRS classification page lists a domestic corporation as a United States person, and a foreign corporation as a foreign person. The same IRS page says some business entities are automatically classified as corporations and others may elect classification on Form 8832. It does not state an Australian-style central management and control test for company residence. |
| Written for | United States |
| Applies to | [Screen a company against the residency tests](https://ailawframework.com/practice/taxation/screen-a-company-against-the-residency-tests.md) |

## Checking plan

- What the AI does: Record where the company was created or organized, and under which country's or state's law. Do not apply a central-management test unless a page you open states one.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- A partnership uses the same created-or-organized definition of domestic. The lawyer separates the entity-classification election from the place-of-organization test.
- The IRS page says the U.S. branch of a foreign corporation is generally treated as a foreign person.

## Sources

- [26 U.S. Code § 7701 - Definitions](https://www.law.cornell.edu/uscode/text/26/7701) (checked 2026-10-22)
- [IRS: Classification of taxpayers for U.S. tax purposes](https://www.irs.gov/individuals/international-taxpayers/classification-of-taxpayers-for-us-tax-purposes) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*