Active duty members of the U.S. Armed Forces whose state of legal residence is Puerto Rico or American Samoa are U.S. Government employees. They are required to file both a U.S. income tax return and a territory tax return, as applicable. Also, the reporting requirements for U.S. Government employees who are not bona fide residents of American Samoa have been clarified. A coversheet with this information is being added to 2014 through 2022 Pubs. 570. If you haven't already filed a required U.S. tax return for those years, you may have to file one now. Puerto Rico Active duty member of the U.S. Armed Forces. If you are an active duty member of the U.S. Armed Forces whose state of legal residence is Puerto Rico, your military income is Puerto Rico-source income. In this case, you will follow the tax rules for U.S. Government employee wages under Special Rules for Puerto Rico in the attached Pub. 570, regardless of where you are stationed. If you are an active duty member of the U.S. Armed Forces whose state of legal residence is not Puerto Rico, the source of your military wages is generally the same as your state of legal residence (that is, not sourced in Puerto Rico). In that case, you will follow the tax rules for U.S. Government employee wages for your state of legal residence, regardless of where you are stationed. American Samoa Active duty member of the U.S. Armed Forces. If you are an active duty member of the U.S. Armed Forces whose state of legal residence is American Samoa, your military income is American Samoa-source income. In this case, you will follow the tax rules for U.S. Government employee wages in U.S. Government employees next, regardless of where you are stationed. If you are an active duty member of the U.S. Armed Forces whose state of legal residence is not American Samoa, the source of your military wages is generally the same as your state of legal residence (that is, not sourced in American Samoa). In that case, you will follow the tax rules for U.S. Government employee wages for your state of legal residence, regardless of where you are stationed. U.S. Government employees. U.S. Government wages, including for services performed in American Samoa, must be included in U.S. gross income and reported on both your U.S. and American Samoa income tax returns. Regardless of whether you are a bona fide resident of American Samoa, you may have to file an income tax return with both the United States and American Samoa. You must generally report all income on your U.S. income tax return, regardless of source. Although a bona fide resident of American Samoa may generally exclude American Samoa source income from their U.S. income tax return, pay from the U.S. Government for services performed in American Samoa must be included on your U.S. income tax return regardless of whether you are a bona fide resident of American Samoa. You can claim a withholding credit on your U.S. income tax return for federal income taxes withheld from your federal wages (as well as a foreign tax credit for income tax paid to American Samoa on the same income). On your American Samoa income tax return, you must report all income from American Samoa sources (and from all other sources if you are a bona fide resident of American Samoa), including your wages from the U.S. Government for services performed in American Samoa. For further information about your American Samoa income tax obligations, contact the American Samoa Government Tax Office at Executive Office Building, Pago Pago, AS 96799 (Phone: 684-633-4181).
