American Samoa Income Taxes and Tax Forms

American Samoa

American Samoa has its own tax system that is independent of the tax system of the United States. It has significant differences, but it is based on the tax code of the United States.

Bona Fide Resident of American Samoa

If you are a bona fide resident of American Samoa for the entire tax year, then you must file a tax return with American Samoa reporting gross income from worldwide sources. If you are also a U.S. citizen or resident alien you must file a U.S. tax return reporting your worldwide income, with the exception of income from American Samoa.

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Nonresident Alien

If you are a nonresident alien of the United States and a bona fide resident of American Samoa for the entire tax year then you must file an American Samoa tax return reporting worldwide source income. You must also file a U.S. tax return reporting worldwide source income but leaving out American Samoa source income.

Non Bona Fide Resident of American Samoa

If you are not a bona fide resident of American Samoa and a U.S. citizen or resident alien then you must file an American Samoa income tax return only reporting income originating from American Samoa. You must also file a U.S. tax return reporting worldwide income.

Nonresident Alien

If you are not a bona fide resident of American Samoa and a nonresident alien then you must file an American Samoa income tax return reporting income that is only from American Samoa. You must also file a U.S. tax return using Form 1040NR.

For more information, including special rules, consult IRS Publication 570.

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