There is no IRS Form 1080 for American Samoa. The territory’s individual income tax return is Form 390, published and accepted by the American Samoa Government Tax Office in Pago Pago.1American Samoa Government. Tax Office – American Samoa Government If you live and earn income in American Samoa, Form 390 is what you file locally instead of sending a Form 1040 to the IRS. “1080 tax form” shows up in enough guides and search results to cause real confusion, but every reference to it points to the same territorial return: Form 390.
Why the American Samoa Return Is Its Own Thing
American Samoa does not run a true mirror code. Guam, the U.S. Virgin Islands, and the Northern Mariana Islands automatically adopt changes Congress makes to the Internal Revenue Code. American Samoa adopted the federal income tax laws as they stood on December 31, 2000, and froze them there. Amendments to the IRC since that date do not automatically apply.2IRS. TEB Lesson 4 – U.S. Territories and Possessions
This matters when you sit down with the form. The rate schedules, standard deduction, and personal exemption on your territorial return reflect the year-2000 federal code, not current IRS figures. Mainland tax software defaults will mislead you. Read the Form 390 instructions directly and use the rate schedules printed there.
The territorial return is filed with the local Tax Office, and the revenue stays within American Samoa to fund local services.3Internal Revenue Service. Bona Fide Residents of American Samoa – Tax Credits
Who Has to File Form 390
Two groups file the territorial return.
Bona fide residents. Under 26 U.S.C. § 937, you qualify as a bona fide resident of American Samoa for the tax year if you were physically present in the territory for at least 183 days, did not maintain a tax home outside the territory, and did not have a closer connection to the United States or any foreign country than to American Samoa. All three conditions must be met; 183 days alone is not enough if your primary home or business ties remain on the mainland.4Office of the Law Revision Counsel. 26 USC 937 – Residence and Source Rules Involving Possessions Bona fide residents report worldwide gross income on Form 390.5Internal Revenue Service. Publication 570 – Tax Guide for Individuals With Income From U.S. Territories
Non-residents with American Samoan income. You do not have to live in the territory to owe tax there. If you earned income from sources within American Samoa and are not a bona fide resident, you still file a territorial return to settle that liability. Wage earners and self-employed people are treated the same way.
When You Also Owe a Federal Return
If every dollar you earned came from within American Samoa and you are a bona fide resident, Form 390 is the only return you file. Nothing goes to the IRS.
The moment you add non-Samoan income, both returns come due. Under 26 U.S.C. § 931, bona fide residents can exclude American Samoa-source income and income from a trade or business within the territory from federal gross income.6Office of the Law Revision Counsel. 26 USC 931 – Income From Sources Within Guam, American Samoa, or the Northern Mariana Islands On the federal side, you report worldwide income on Form 1040 and claim the exclusion by attaching Form 4563. You cannot take federal deductions or credits that relate to the excluded income.5Internal Revenue Service. Publication 570 – Tax Guide for Individuals With Income From U.S. Territories
Two situations always require a federal return regardless of residency. U.S. government employees in American Samoa pay federal tax on their government wages, and active-duty military members whose legal residence is American Samoa file federally as well.5Internal Revenue Service. Publication 570 – Tax Guide for Individuals With Income From U.S. Territories
Self-employment is a separate obligation. Bona fide residents with net self-employment earnings of $400 or more must file Form 1040-SS with the IRS to pay Social Security and Medicare taxes, even if they owe no federal income tax. This return is what the Social Security Administration uses to credit your future benefits, so skipping it costs you later.7IRS. Instructions for Form 1040-SS
What You Need to Gather
Preparing Form 390 looks a lot like preparing a federal return, with one wrinkle in the wage statement.
- Social Security numbers for you, your spouse, and any dependents.
- Form W-2AS from each American Samoa employer. This is the territorial version of the W-2, reporting your wages and territorial tax withheld. Copy B gets filed with Form 390.8Internal Revenue Service. About Form W-2 (AS), American Samoa Wage and Tax Statement
- Self-employment revenue and expense records if you run a business.
- Documentation supporting any deductions or credits allowed under local law.
How and Where to File Form 390
Form 390 can be downloaded from the American Samoa Government Tax Office website or picked up in person at the Tax Office in the Executive Office Building in Pago Pago.1American Samoa Government. Tax Office – American Samoa Government There is no electronic filing option for the territorial return. You complete the paper form, calculate your tax using the rate schedules in the instructions, and mail it to:
American Samoa Government Tax Office
Executive Office Building
Pago Pago, AS 967993Internal Revenue Service. Bona Fide Residents of American Samoa – Tax Credits
If you owe, include a check or money order payable to the American Samoa Government, along with a payment voucher so the funds post to the correct tax year. Processing during filing season runs eight to twelve weeks. You can verify receipt by calling the Tax Office at 684-633-4181.3Internal Revenue Service. Bona Fide Residents of American Samoa – Tax Credits
If You Move Into or Out of American Samoa
Changing residency triggers an extra federal form that is easy to miss because no tax payment comes with it. If you became a bona fide resident of American Samoa or stopped being one during the tax year, and your worldwide gross income exceeds $75,000, you must file Form 8898 with the IRS. It is due by the same deadline as your federal Form 1040 (including extensions) and is filed separately rather than attached to the 1040. Failing to file it, or filing it with incomplete or incorrect information, carries a $1,000 penalty unless you can show reasonable cause.9IRS. Instructions for Form 8898
Form 8898 exists so the IRS can track which government has primary taxing authority over your income going forward.10Internal Revenue Service. Individuals Living or Working in a U.S. Territory File it the year the switch happens, then handle Form 390 on the territorial side from that point on.