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Residents of US Territories will sometimes have to file their taxes with their resident territory as well as the US Department of Revenue. For those who are bona-fide citizens, they are more likely to be able to exclude their income from US taxation.

Bona-fide residency of a territory is most easily defined by the 183-day rule: if the person is physically present and living in the territory for 183 days out of the year, he or she is a bona-fide resident of the territory (in most cases). Beginning or ending bona-fide residency requires form 8898. American Samoa is the only place that can exercise the “possession exclusion,” as defined in IRC Section 931.

The bona-fide resident can deduct income from all sources considered to have originated in Samoa, Guam, or the CNMI (Commonwealth of the Northern Mariana Islands). The IRS instructs residents of territories to seek guidance at the revenue offices in their territory of residence before seeking information from the IRS.