Bona fide residents of American Samoa – Tax credits

American Samoa

American Samoa has its own separate and independent income tax system that is modeled on the U.S. income tax laws in the Internal Revenue Code as in effect on December 31, 2000. Although modeled on the US Internal Revenue Code, there are certain differences with current U.S. tax law. Requests for information about the filing of American Samoan tax returns or for advice about matters connected with American Samoan taxation should be addressed to:

American Samoa Government Tax Office
Executive Office Building
Pago Pago, AS 96799

• The phone number is 684-633-4181
• Website: American Samoa Government Tax Office

Earned Income Credit (EIC)

A bona fide resident of American Samoa generally cannot claim EIC on a U.S. income tax return (Form 1040). You may contact the American Samoa Government Tax Office to determine if they offer a similar credit and your eligibility.

Additional Child Tax Credit (ACTC)

A bona fide resident of American Samoa generally cannot claim ACTC on a U.S. income tax return (Form 1040) or a U.S. self-employment tax return (Form 1040-SS). If eligible, ACTC is only claimed on the relevant territory income tax return. You may contact the American Samoa Government Tax Office to determine if they offer a similar credit and your eligibility.

Credit for other dependents (ODC)

A bona fide resident of American Samoa generally cannot claim ODC on a U.S. income tax return (Form 1040), even if they have a U.S. income tax filing requirement. If eligible, ODC is only claimed on the relevant territory income tax return. You may contact the American Samoa Government Tax Office to learn of exemptions and credits that may be available to individuals with dependents.

American Opportunity Tax Credit (AOTC)

A bona fide resident of American Samoa generally cannot claim AOTC on a U.S. income tax return (Form 1040), even if they have a U.S. income tax filing requirement. If eligible, education credits are only claimed on the relevant territory income tax return. You may contact the American Samoa Government Tax Office to determine if they offer such credits and your eligibility.

Foreign Tax Credit (FTC)

If you must report American Samoa source income on your U.S. income tax return (Form 1040), you can claim FTC for income taxes paid to American Samoa on that income. However, you cannot claim FTC for taxes paid on territory income that is excluded on your U.S. income tax return. The foreign tax credit generally is figured on Form 1116. For a detailed explanation of foreign tax credit if territory income is excluded, see Publication 570, Tax Guide for Individuals With Income from U.S. Possessions.