Unlike citizens of other U.S. territories who are U.S. citizens, American Samoans are U.S. nationals. However, neither citizens nor nationals of U.S. territories vote in Federal elections and pay Federal taxes.
What is a 4563 tax form?
Form 4563: Exclusion of Income for Bona Fide Residents of American Samoa is a tax form created and distributed by the Internal Revenue Service (IRS). Form 4563 determines the amount of income earned in American Samoa that can be excluded from a taxpayer’s gross income.
Can American Samoa vote for US president?
The official head of state is the President of the United States. While American Samoans can vote in party primaries, they cannot vote in the general presidential election.
Do you have to file a tax return in American Samoa?
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.
What makes a person a bona fide resident of the USA?
(iv) During the taxable year had earned income (as defined in § 1.911-3 (b)) in the United States, if any, not exceeding in the aggregate the amount specified in section 861 (a) (3) (B) and was present for more days in the relevant possession than in the United States; or
Can you file Form 8898 in American Samoa?
IRC 937 establishes new criteria for determining the residency of an individual in American Samoa, Guam, and the CNMI, the U.S. Virgin Islands, and Puerto Rico. IRC 937 also establishes the filing requirement for Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession.
What is the rule for cessation of bona fide residency in Puerto Rico?
(5) Special rule for cessation of bona fide residence in Puerto Rico. See paragraph (f) (2) (ii) of this section for a special rule applicable to a citizen of the United States who ceases to be a bona fide resident of Puerto Rico during a taxable year . (1) In general.
