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credit, see Publication 596, Earned Income

Special filing requirements apply to individuals

in the CNMI, Guam, Puerto Rico, and the Virgin

Credit (EIC).

You may want to see:

Islands. See Filing Requirements for Individuals

Change of address. If you change your mail-

in U.S. Possessions, later. Individuals in the

Publication

ing address, be sure to notify the Internal Reve-

other possessions listed above should see If

Tax Guide for U.S. Citizens and

nue Service using Form 8822, Change of

You Do Not Qualify, later.

Resident Aliens Abroad

Address. Mail it to the Internal Revenue Service

Center for your old address (addresses for the

Qualifications

514

Foreign Tax Credit for Individuals

Service Centers are on the back of the form).

To qualify for the possession exclusion, you

Form (and Instructions)

Photographs of missing children. The Inter-

must be a bona fide resident of American Sa-

1040 – SS U.S. Self-Employment Tax

nal Revenue Service is a proud partner with the

moa for the entire tax year. For example, if your

Return (Including the Additional

National Center for Missing and Exploited Chil-

tax year is the calendar year, you must be a

Child Tax Credit for Bona Fide

dren. Photographs of missing children selected

bona fide resident from January 1 through De-

Residents of Puerto Rico)

by the Center may appear in this publication on

cember 31. In addition to this time requirement,

pages that would otherwise be blank. You can

the following factors may be considered in deter-

1116 Foreign Tax Credit

help bring these children home by looking at the

mining bona fide residence.

2688 Application for Additional Extension

photographs and calling 1 – 800 – THE – LOST

•

Your intent to be a resident of American

of Time To File U.S. Individual

(1 – 800 – 843 – 5678) if you recognize a child.

Samoa, as shown by the circumstances.

Income Tax Return

•

The establishment of a permanent home

4563 Exclusion of Income for Bona Fide

for you and members of your family in

Residents of American Samoa

Introduction

American Samoa for an indefinite period

4868 Application for Automatic Extension

of time.

This publication discusses how to treat income

of Time To File U.S. Individual

•

Your social, cultural, and economic ties to

Income Tax Return

received in U.S. possessions on your U.S. tax

American Samoa.

return.

5074 Allocation of Individual Income Tax

•

It also discusses whether you are required to

Your physical presence for the year.

to Guam or the Commonwealth of

file a return with the possession. American Sa-

the Northern Mariana Islands

Other factors that may be considered are the

moa, Guam, the Commonwealth of the Northern

(CNMI)

nature, extent, and reasons for temporary ab-

Mariana Islands, the Virgin Islands, and Puerto

8689 Allocation of Individual Income Tax

sences; assumption of economic burdens and

Rico have their own independent tax depart-

to the Virgin Islands

payment of taxes to American Samoa; existence

ments. If you have income from one of these

of other homes outside of American Samoa; and

possessions, you may have to file a U.S. tax

See How To Get Tax Help near the end of

place of employment.

return only, a possession tax return only, or both

this publication for information about getting

returns. This generally depends on whether you

these publications and forms. You can get any

If you were not a bona fide resident of

are considered a resident of one of the posses-

necessary possession tax forms at the appropri-

American Samoa for all of 2003, you

sions. In some cases, you may have to file a

ate possession tax office. The office addresses

cannot claim the possession exclusion.

CAUTION

are given later.

U.S. return, but be able to exclude income

See If You Do Not Qualify, later.

earned in a possession from U.S. tax.

What Income Can Be

If you need additional information on

U.S. taxation, write to:

Excluded

Possession Exclusion

If you qualify as a bona fide resident of American

For 2003, the possession exclusion applies only

Internal Revenue Service

Samoa for 2003, you can exclude income from

to individuals who are bona fide residents of

International Returns Section

sources in American Samoa, Guam, or the

American Samoa. However, there are also simi-

P.O. Box 920

CNMI, and income effectively connected with

lar provisions discussed later, applicable to in-

Bensalem, PA 19020 – 8518

your trade or business in these possessions.

come derived from sources in, or income earned

If you need additional information on your tax

by residents of, Guam, Commonwealth of North-

Possession source income. Excludable in-

obligations in a U.S. possession, write to the tax

ern Mariana Islands (CNMI), Puerto Rico, and

come from sources within the possessions in-

department of that possession. Their addresses

the U.S. Virgin Islands.

cludes the following.

are provided under the individual headings for

Individuals in the following U.S. possessions

each possession.

1) Wages, salaries, and other kinds of pay for

or territories are not eligible for the possession

personal services performed in the pos-

exclusion discussed here.

Comments and suggestions. We welcome

sessions. (But see U.S. Government

•

your comments about this publication and your

Baker Island

wages, later, for an exception.)

suggestions for future editions.

•

Commonwealth of Northern Mariana Is-

2) Dividends received from possession

You can e-mail us at *taxforms@irs.gov.

lands (CNMI)

sources, including those paid by:

Please put “Publications Comment” on the sub-

•

Guam

ject line.

a) U.S. corporations that do business in

•

the possessions and elect the Puerto

You can write to us at the following address:

Howland Islands

Rico and possession tax credit, and

•

Jarvis Island

Internal Revenue Service

b) Possession and foreign corporations

•

Johnston Island

Individual Forms and Publications Branch

that do business mainly in the posses-

•

SE:W:CAR:MP:T:I

sions.

Kingman Reef

1111 Constitution Ave. NW

•

Midway Islands

Washington, DC 20224

3) Interest on deposits paid by banks that do

•

business mainly in the possessions, in-

Palmyra

cluding interest paid on deposits with the

•

We respond to many letters by telephone.

Puerto Rico

possession branches of:

Therefore, it would be helpful if you would in-

•

Virgin Islands

clude your daytime phone number, including the

a) Domestic banks with commercial bank-

•

area code, in your correspondence.

Wake Island

ing business in the possessions, and

Page 2

Publication 570 - Tax Guide For Individuals With Income From U.s. Possessions - 2003 Page 2

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