美国是税务规则非常复杂的国家，对于外国人来说更是如此。相应的，美国银行也对纳税人身份有着严格的区分和限制。一般银行开户时都会显示As part of USA Patriot Act (Section 326) and SEC (31 CFR 103.121), we are required to verify your SSN / ITIN，即要求社会安全号（SSN）或个人税号（ITIN）。另外基本上NRA都不被允许线上开户，必须要求到线下网点。但是银行一般不会去特意核查你是不是RA，所以留下了一些漏洞。相应的也存在了不小的合规性风险。
美国税务身份区分
1.美国人
直接翻译自“United States Person”。注意此处并非指的是具有美国国籍的人。根据政府定义，United States Person包括以下内容
United States citizens (including minor children) 美国公民（包括未成年子女）
United States residents美国居民
entities, including but not limited to, corporations, partnerships, or limited liability companies created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States. 实体，包括但不限于在美国或根据美国法律创建或组织的公司、合伙企业或有限责任公司；以及根据美国法律形成的信托或遗产。
2.美国居民（resident）
美国居民分为两类，美国国籍和外籍。
而非美国国籍的美国居民就是Resident alien （外籍居民）。即RA
只要不具有美国国籍，那就都是在外国人-alien这一分类里。Alien中又分为RA（居民外国人）和NRA（non-resident alien）。
RA是美国居民，所以也是美国人（United States Person）
RA只有两类人：
(i) Customer information required—(A) In general. The CIP must contain proce-dures for opening an account that specify the identifying information that will be obtained from each cus-tomer. Except as permitted by para-graphs (b)(2)(i)(B) and (C) of this sec-tion, the bank must obtain, at a min-imum, the following information from the customer prior to opening an ac-count:
Name;
Date of birth, for an individual;
Address, which shall be:For an individual, a residential or business street address;
Identification number, which shall be:(i) For a U.S. person, a taxpayer iden-tification number; or (ii) For a non-U.S. person, one or more of the following: a taxpayer iden-tification number; passport number and country of issuance; alien identi-fication card number; or number and country of issuance of any other gov-ernment-issued document evidencing nationality or residence and bearing a photograph or similar safeguard.
Customer verification. The CIP must contain procedures for verifying the identity of the customer, using in-formation obtained in accordance with paragraph (b)(2)(i) of this section, with-in a reasonable time after the account is opened. The procedures must de-scribe when the bank will use docu-ments, non-documentary methods, or a combination of both methods as de-scribed in this paragraph (b)(2)(ii).
Verification through documents. For a bank relying on documents, the CIP must contain procedures that set
forth the documents that the bank will use. These documents may include:
(1) For an individual, unexpired gov-ernment-issued identification evidenc-ing nationality or residence and bear-ing a photograph or similar safeguard, such as a driver’s license or passport; and
(2) For a person other than an indi-vidual (such as a corporation, partner-ship, or trust), documents showing the existence of the entity, such as cer-tified articles of incorporation, a gov-ernment-issued business license, a partnership agreement, or trust instru-ment.
Verification through non-documen-tary methods. For a bank relying on non-documentary methods, the CIP must contain procedures that describe the non-documentary methods the bank will use.
(1) These methods may include con-tacting a customer; independently verifying the customer’s identity through the comparison of information provided by the customer with infor-mation obtained from a consumer re-porting agency, public database, or other source; checking references with other financial institutions; and ob-taining a financial statement.
(2) The bank’s non-documentary pro-cedures must address situations where an individual is unable to present an unexpired government-issued identi-fication document that bears a photo-graph or similar safeguard; the bank is not familiar with the documents pre-sented; the account is opened without obtaining documents; the customer opens the account without appearing in person at the bank; and where the bank is otherwise presented with cir-cumstances that increase the risk that the bank will be unable to verify the true identity of a customer through documents.
Additional verification for certain customers. The CIP must address situa-tions where, based on the bank’s risk assessment of a new account opened by a customer that is not an individual, the bank will obtain information about individuals with authority or control over such account, including signato-ries, in order to verify the customer’s identity. This verification method ap-plies only when the bank cannot verify the customer’s true identity using the verification methods described in para-graphs (b)(2)(ii)(A) and (B) of this sec-tion.
解读
根据个人理解，可以发现，美国相关法律法规给出的要求是这样的
客户材料
必须的：名字，出生日期 ，地址，识别号
地址中原文为： residential or business street address 应该是可以理解为个人地址、商业地址
识别号的说明中可以看出
美国人需要纳税人识别号（应该是SSN、ITIN）
非美国人需要一种或多种以下材料：
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