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previous page Previous Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Effectively Connected Income
next page Next Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - The Commonwealth of Puerto Rico
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p570-008.htm#en_us_publink100097501

Chapter 3
Filing Information for Individuals in Certain U.S. Possessions(p10)

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Filing Information for Individuals in Certain U.S. Possessions

If you have income from American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, you may have to file a tax return with the tax department of that possession. Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U.S. Internal Revenue Service. This chapter covers the general rules for filing returns in the five possessions.
You must first determine if you are a bona fide resident of the relevant possession. See chapter 1 for a discussion of the requirements you must meet.
You should ask for forms and advice about the filing of possession tax returns from that possession's tax department, not the Internal Revenue Service. Contact information is listed in this chapter under the heading for each possession.
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American Samoa(p10)


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American Samoa

American Samoa has its own separate and independent tax system. Although its tax laws are modeled on the U.S. Internal Revenue Code, there are certain differences.
taxmap/pubs/p570-008.htm#en_us_publink100097503

Where To Get Forms and Information(p10)


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Due date
Requests for advice about matters connected with Samoan taxation should be sent to:

 
Tax Division  
Government of American Samoa  
Pago Pago, American Samoa 96799 
 


Phone
The phone number is 684-633-4181. The fax number is 684-633-1513.
EIC
You can access the Samoan website at www.americansamoa.gov/taxforms/tax.htm.
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Caution.(p10)


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The addresses and phone numbers listed above are subject to change.
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Which Returns To File(p10)


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Your residency status and your source of income with regard to American Samoa determine whether you file your return and pay your tax to American Samoa, to the United States, or to both.
In addition to the information below that is categorized by residency status, the Special Rules for American Samoa section (later) contains important information for determining the correct forms to file.
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Bona Fide Resident of  
American Samoa(p10)


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Bona Fide Resident of American Samoa

Bona fide residents of American Samoa are generally exempt from U.S. tax on their American Samoa source income.
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U.S. citizen or resident alien.(p10)


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If you are a U.S. citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns.
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Nonresident alien.(p10)


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If you are a bona fide resident of American Samoa during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns.
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Form 4563.(p10)


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If you must file a U.S. income tax return and you qualify to exclude any of your income from American Samoa, claim the exclusion by completing Form 4563 and attaching it to your Form 1040. Form 4563 cannot be filed by itself. There is an example of a filled-in Form 4563 in chapter 5.
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Where to file.(p10)


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If you are a bona fide resident of American Samoa during the entire tax year, send your U.S. tax return and all attachments to:

Department of the Treasury 
Internal Revenue Service Center 
Austin, TX 73301-0215


Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information, earlier.
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Not a Bona Fide Resident of American Samoa(p10)


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Not a Bona Fide Resident of American Samoa

An individual who is not a bona fide resident of American Samoa for the tax year generally files both U.S. and American Samoa tax returns, and claims a foreign tax credit on the U.S. return for taxes paid to American Samoa.
taxmap/pubs/p570-008.htm#en_us_publink100097515

U.S. citizen or resident alien.(p10)


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If you are a U.S. citizen or resident alien but not a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns.
taxmap/pubs/p570-008.htm#en_us_publink100097516

Nonresident alien.(p11)


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If you are a nonresident alien of the United States who does not qualify as a bona fide resident of American Samoa for the entire tax year, you generally must file the following returns.
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Where to file.(p11)


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If you are not a bona fide resident of American Samoa during the entire tax year, send your U.S. tax return and all attachments to:

Department of the Treasury 
Internal Revenue Service Center 
Austin, TX 73301-0215


Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information, earlier.
taxmap/pubs/p570-008.htm#en_us_publink100097518

Special Rules for American Samoa(p11)


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Special Rules for American Samoa

Some special rules apply to certain types of income and employment connected with American Samoa.
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U.S. Armed Forces.(p11)


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Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa.
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U.S. Government employees.(p11)


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If you are employed in American Samoa by the U.S. Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Whether you are subject to tax by American Samoa on your non-American Samoa source income depends on your status in American Samoa as a bona fide resident.
Wages and salaries paid to employees of the U.S. Government and its agencies are also subject to U.S. federal income tax. These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier.
For tax years ending after April 9, 2008, wages and salaries paid to bona fide residents by the Government of American Samoa can be excluded on the U.S. tax return.
If you report government wages on both your U.S. and American Samoa tax returns, you can take a credit on your U.S. tax return for income taxes paid or accrued to American Samoa. Figure the credit on Form 1116, and attach that form to your U.S. tax return, Form 1040. Show your wages paid for services performed in American Samoa on Form 1116, line 1a, enter "American Samoa" on line g, and check box b above Part I.
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Moving expense deduction.(p11)


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Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Likewise, the expenses of a move back to the United States are generally attributable to U.S. earned income.
If your move was to American Samoa, report your deduction for moving expenses as follows.
If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26.
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Self-employment tax.(p11)


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If you are not required to file a U.S. tax return but have income that is effectively connected with a trade or business in American Samoa, you must file Form 1040-SS with the United States. On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income.
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Double Taxation(p11)


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A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. See Double Taxation in chapter 4.
previous pagePrevious Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Effectively Connected Income
next pageNext Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - The Commonwealth of Puerto Rico
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication