---
title: "Screen a trust for U.S. tax residence under the court and control tests"
url: "https://ailawframework.com/practice/taxation/screen-a-trust-against-the-residency-tests-for-the-income-year/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-PE20261022-11-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Screen a trust for U.S. tax residence under the court and control tests

> Ask two questions from the instrument and the facts: whether a court within the United States can exercise primary supervision over the administration of the trust, and whether one or more United States persons can…

Canonical page: https://ailawframework.com/practice/taxation/screen-a-trust-against-the-residency-tests-for-the-income-year/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 | Ask two questions from the instrument and the facts: whether a court within the United States can exercise primary supervision over the administration of the trust, and whether one or more United States persons can control all substantial decisions. Both are required. |
| What the lawyer must review | 26 U.S.C. § 7701(a)(30)(E) treats a trust as a United States person only if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States persons have the authority to control all substantial decisions of the trust. The IRS classification page states the same two conditions. A trust that fails either condition is not in that United States-person paragraph. The IRS page points to section 7701(a)(31) for the definition of a foreign trust. |
| Written for | United States |
| Applies to | [Screen a trust against the residency tests for the income year](https://ailawframework.com/practice/taxation/screen-a-trust-against-the-residency-tests-for-the-income-year.md) |

## Checking plan

- What the AI does: Ask two questions from the instrument and the facts: whether a court within the United States can exercise primary supervision over the administration of the trust, and whether one or more United States persons can control all substantial decisions. Both are required.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Both conditions must be met. Control of some decisions, or a U.S. trustee without a U.S. court that can exercise primary supervision, does not satisfy the text.
- United States person, for the control limb, has the definition in § 7701(a)(30), including a citizen or resident.

## 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.*