How to Amend A Tax Return in U.S. Territories
The following U.S. territories will require a federal tax amendment:
These territories have their own tax codes, but U.S. residents, resident aliens, and nonresidents may need to file a U.S. federal income tax form. Since the federal income tax is the only income tax collected by the United States in American Samoa, Guam, the Commonwealth of Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands, to amend a U.S. tax return, you need to file a federal tax amendment.
Learn how to file a federal tax amendment form.