2027 U.S. territory tax guide
2027 American Samoa Tax Changes: territory tax guide and official update path
American Samoa is not a state tax system. The local Tax Office, territorial return route, territory-source and residency facts, and current IRS coordination material need to be considered before a 2027 tax conclusion is made.
Use current territory and IRS releases to confirm final 2027 forms, instructions, deadlines, and payment details before filing or making a tax decision.
Connected 2027 guide library
Start with the 2027 territory, federal, or state question that fits your next decision.
These territory guides are separate from the completed 50-state system. Compare summaries with current territory and IRS materials, then recheck once official 2027 annual updates post.
Core answer
Begin locally: the American Samoa Government Tax Office is the territorial tax administrator and its website identifies the local tax office, provides tax-form downloads, and hosts Form 390, the American Samoa Individual Tax Return. The Tax Office’s visible pages include dated tax-season and form references, so you must confirm the current release and the due-date information directly with the Tax Office before relying on them. For federal connections: IRS Publication 570 covers the territory and explains that whether you are a resident of the territory, where your income is sourced, and facts about any U.S. returns affect how federal rules apply. Publication 570 also highlights special situations for U.S. government employees and for self-employment tax. What remains pending for 2027: annual local forms, official release dates, filing deadlines, rates, tables, credits, and precise filing outcomes for taxpayers are set each year and may not yet be published; do not assume final 2027 figures or decisions without current official American Samoa or IRS materials. Official-source next steps: review the American Samoa Government Tax Office page for Form 390 and any dated notices and download the latest forms there, and consult the current IRS Publication 570 for territory-specific federal rules; confirm releases and due dates with the Tax Office before filing now.
What American Samoa has confirmed and what needs an official 2027 update
The American Samoa Government Tax Office identifies its local tax office, provides tax-form downloads, and publishes Form 390, the American Samoa Individual Tax Return. The Tax Office's publicly visible page includes dated tax-season references and downloadable forms, which means the page reflects the currently posted materials and past releases; readers should confirm the current release and any due-date information directly with the Tax Office before relying on a form or date. American Samoa is not a U.S. state tax system, and local filing practice can differ from U.S. state or federal practice. This educational 2027 guide does not provide final 2027 local form, deadline, rate, table, credit, residency result, federal filing result, or taxpayer outcome without current official American Samoa and IRS materials. Current local or IRS instructions control annual details.
IRS Publication 570 explains the special rules and filing material that apply to American Samoa, and it emphasizes that territory residence, source of income, and facts about U.S. returns can affect whether and how taxpayers file. Publication 570 is the federal document that helps explain when territory rules, residency, and income sourcing matter for people connected to American Samoa. Because the federal and local interactions vary year to year, readers should use Publication 570 alongside the local Tax Office materials and confirm any form versions or due dates on the Tax Office website. This educational guide will not state final 2027 filing outcomes; if unsure about how these federal points apply to your situation, check with the Tax Office and the IRS for official guidance. Current local or IRS instructions control annual details.
The American Samoa Government Tax Office makes Form 390 available for individual taxpayers and hosts tax-form downloads on its website, and the local site is the primary place to obtain the form that local filers use. The Tax Office's publicly visible page may include form versions and tax-season dates that are dated, so a taxpayer should confirm that the downloaded Form 390 is the current release before using it. This education guide does not provide any 2027 Form 390 version number, deadline, rate, or filing outcome, and it does not replace the Tax Office's official materials or the IRS. For annual details and the latest download, contact the Tax Office directly. Current local or IRS instructions control annual details.
IRS Publication 570 calls out special situations that can change filing considerations for U.S. government employees who work in or have connections to American Samoa, and it also explains issues related to self-employment tax for people earning income linked to the territory. Those federal notes describe how employment status and where income is sourced can affect whether local or U.S. returns apply, and they outline material that filers should review when determining obligations. Because Publication 570 and local guidance may be updated, taxpayers should compare the current Publication 570 text with the local Tax Office materials and verify the latest Form 390 and filing dates on the Tax Office site. Current local or IRS instructions control annual details.
When preparing for the 2027 tax season for American Samoa, distinguish what the American Samoa Tax Office and IRS have already posted from annual materials that have not yet been released. The Tax Office's site shows downloadable forms and dated tax-season references, but dated items mean you must confirm that a form or deadline is the current release. IRS Publication 570 provides the federal side of the guidance and explains how territory residence, income source, and U.S. return facts matter; it also describes special cases such as U.S. government employees and self-employment tax. This educational guide will not predict 2027 outcomes; check the Tax Office and Publication 570 for the authoritative, current instructions. Current local or IRS instructions control annual details.
American Samoa Tax Office, local forms, and the territorial starting point
The American Samoa Government Tax Office webpage is the practical starting point for anyone who needs to file a local return or obtain forms. That official site identifies the local tax office location, provides tax-form downloads, and lists Form 390, the American Samoa Individual Tax Return, as a primary document for individuals. The public page often shows dated tax-season notices and references to specific form releases, so you should confirm the current release and any due-date information directly with the Tax Office rather than relying on older copies. For federal connections, IRS Publication 570 explains how territory residence, income source, and U.S. filing rules interact. Current local or IRS instructions control annual details, and you should follow those official instructions each year.
If you live in American Samoa and also have U.S. source income or other links to the U.S. tax system, use the local Tax Office materials together with IRS Publication 570 to determine filing obligations. Publication 570 summarizes special rules for the territory and explains that residence in American Samoa, the source of particular items of income, and facts about any U.S. returns you file can change how tax rules apply. The Tax Office page will point you to Form 390 and related local downloads, but the visible page often includes dated references to tax seasons and form versions; confirm the current release and due dates with the Tax Office. For annual specifics, current local or IRS instructions control what applies each year.
U.S. government employees stationed in American Samoa should pay particular attention to the guidance in IRS Publication 570 and the local Tax Office resources before deciding where to file. Publication 570 notes special situations for federal employees, and the Tax Office site lists Form 390 among its individual return downloads and identifies the local tax office that handles returns. Because the online Tax Office materials can show dated tax-season references and form versions, confirm with the Tax Office which form release and deadlines apply for the year you are filing. Do not assume identical treatment to other taxpayers without checking both the IRS publication and local instructions. Remember that current local or IRS instructions control annual details and supersede older notices.
If you work for yourself in American Samoa, your starting point should include the American Samoa Tax Office materials and IRS Publication 570, which calls out self-employment tax as a special consideration in territorial filing. The Tax Office web pages identify the local tax office, offer tax-form downloads, and reference Form 390 for individual returns; however, the site can display dated season references and form versions, so verify the current release and applicable deadlines with the Tax Office. Publication 570 explains how self-employment tax and territorial rules may interact with U.S. return matters, and you should read both sources carefully. For the current year, follow the official local or IRS instructions, since those control annual details.
If you are moving into or out of American Samoa, treat both the local Tax Office guidance and IRS Publication 570 as essential references when determining how to file for the year of the move. Publication 570 highlights that residence in the territory and the source of income can affect filing treatment, so facts about when you arrived or left matter. The Tax Office website identifies the local office and provides Form 390 and other downloads, but the page often shows dated tax-season references and form versions; contact the Tax Office to confirm the form release and filing dates for the relevant year. For any move-related filing choices, rely on current local or IRS instructions, because they control annual details.
Residency, American Samoa-source income, and U.S. return coordination questions
If you live in American Samoa and your income is earned in the territory, the local filing pathway centers on the American Samoa Government Tax Office and its Form 390, the American Samoa Individual Tax Return. The Tax Office website identifies the local tax office and offers tax-form downloads, but its visible pages include dated tax-season and form references, so you should confirm the current release and any due-date information directly with the Tax Office. IRS Publication 570 highlights that territory residence and the source of income affect filing rules and explains when U.S. filing facts matter. Use those sources to learn filing steps and remember current local or IRS instructions control annual details. Always.
If you are not a resident but receive American Samoa-source income, the source-of-income rule in IRS Publication 570 is important because it helps determine whether territory filing rules apply and how to coordinate any U.S. return obligation. The American Samoa Government Tax Office lists the local tax office and has tax-form downloads, including Form 390 referenced on its pages, but the visible pages carry dated tax-season and form references; you should confirm what release and due-date apply by contacting the Tax Office. Publication 570 also discusses interaction with U.S. filing requirements and notes special situations such as U.S. government employment and self-employment tax. Follow current local and IRS instructions for each tax year. Check annually.
If you are a U.S. citizen or U.S. resident living in American Samoa and you face choices about whether to report income on a U.S. return, IRS Publication 570 is the primary federal explanation of how territory residence and the source of income affect U.S. filing requirements. The American Samoa Government Tax Office provides Form 390 and other downloads and identifies the local tax office, but the public pages include dated tax-season and form references so you must confirm the current form release and due-date with the Tax Office. Publication 570 also describes special situations involving U.S. government employees and self-employment tax that can affect coordination. Rely on current local and IRS instructions for the applicable year.
If you are self-employed in American Samoa, understand that IRS Publication 570 points out special self-employment tax considerations and explains how territory residence and income source can change filing choices and U.S. coordination. The American Samoa Government Tax Office identifies the local tax office and offers the Form 390 individual return and other downloads, but public pages display dated tax-season and form references; confirm the current form release and any due-date details by contacting the Tax Office. Publication 570 helps explain when U.S. filing facts matter and how to treat self-employment income for federal purposes. Use both the Tax Office materials and Publication 570 and remember current local or IRS instructions control annual details. Always.
If you are a U.S. government employee working in American Samoa, IRS Publication 570 specifically notes special rules for such situations and explains how territory residence and the source of pay can affect filing and coordination with any U.S. return. The American Samoa Government Tax Office lists the local tax office and provides tax-form downloads including Form 390, but its public pages contain dated tax-season and form references, so verify the current form release and due-date information directly with the Tax Office. Publication 570 describes when U.S. filing facts matter and calls out unique handling for federal employees. For planning, rely on the Tax Office materials and Publication 570 and remember that current local and IRS instructions control annual details.
Employment, self-employment, business activity, and record questions
When you are an employee working in American Samoa for a local employer, your filing choices depend on your residency, the source of your income, and whether any U.S. federal filing facts also apply. The American Samoa Government Tax Office identifies its local tax office, provides tax-form downloads, and makes Form 390 American Samoa Individual Tax Return available; the visible local page includes dated tax-season and form references, so you must confirm the current release and due-date information with the Tax Office. IRS Publication 570 explains special rules and filing material for American Samoa and notes that special situations such as U.S. government employment or other exceptions can affect filing. Rely on current local or IRS instructions for year-to-year details.
If you are a U.S. government employee stationed in American Samoa, Publication 570 specifically draws attention to special rules that may apply to your wages, reporting, and any related filing obligations; those notes can affect whether local or U.S. procedures govern aspects of your tax situation. The American Samoa Government Tax Office lists its tax office and offers tax-form downloads including Form 390, but the local page shows dated tax-season and form references so you should verify the current form release and due dates with the Tax Office before filing. Because territory residence and source-of-income rules matter, consult the IRS publication together with the Tax Office guidance, and follow current local or IRS instructions for yearly details rather than relying on prior-year materials.
Self-employed individuals and independent contractors in American Samoa should consider both territory and U.S. guidance when determining reporting and tax responsibilities, because Publication 570 highlights special self-employment tax situations and explains how residence and source of income affect filing. The American Samoa Government Tax Office identifies its local tax office and provides downloadable forms; Form 390 is available as the American Samoa Individual Tax Return and the local site includes dated tax-season and form references, so confirm the current release and due-date information with the Tax Office before relying on a form. Keep in mind that IRS and local instructions can change from year to year; use Publication 570 and the Tax Office’s current materials to guide your annual choices rather than assuming prior instructions still apply.
Businesses operating in American Samoa need to separate local territory filing paths from U.S. filing considerations because who is taxed where often depends on residence and where income is sourced. The American Samoa Government Tax Office identifies a local tax office and makes tax-form downloads available; while Form 390 is the American Samoa Individual Tax Return for individuals, businesses should check the Tax Office’s site for the correct business forms and the dated references on the page so they confirm the current releases and deadlines. IRS Publication 570 explains territory rules and notes special coverage for certain workers and self-employed individuals; consult Publication 570 alongside the Tax Office information and follow current local or IRS instructions for each tax year’s requirements rather than assuming fixed outcomes.
Questions about records and documentation in American Samoa tie back to which returns and rules apply because Publication 570 explains that territory residence, the source of income, and connections to U.S. return facts can influence filing. The American Samoa Government Tax Office identifies its local tax office and provides tax-form downloads, and Form 390 American Samoa Individual Tax Return is visible on the local site; that site contains dated tax-season and form references, so confirm the current release and any due-date information with the Tax Office before relying on a particular version. Publication 570 also notes special situations such as U.S. government employment and self-employment tax. For annual details, consult current local or IRS instructions rather than prior-year materials.
Form 390, current forms, filing support, records, and annual update timing
The American Samoa Government Tax Office webpage lists its local tax office, provides downloadable tax forms, and posts Form 390, the American Samoa Individual Tax Return. Use that page to get the current Form 390 edition and any local instructions, and confirm the form’s release and filing deadline directly with the Tax Office before relying on a copy. Keep signed and digital copies of returns and supporting records for your own reference. For territory-specific rules — including how residence, source of income, and interactions with U.S. returns affect filing — consult IRS Publication 570. Publication 570 also describes special situations for U.S. government employees and for self-employment tax. For each filing season, check the Tax Office and IRS materials to determine which edition to use and when to file.
If you are deciding whether Form 390 applies to you, begin with the Tax Office downloads and its Form 390 instructions as your primary local source. The American Samoa Government Tax Office identifies those filings and the form download area, which will show the edition intended for the tax season. Also consult IRS Publication 570 because it explains that territory residence, source of income, and facts about any U.S. returns can affect filing choices. Publication 570 provides the IRS perspective on territory filing interactions. Because annual guidance can change, verify both the Tax Office materials and the current Publication 570 before concluding whether to file Form 390; current local or IRS instructions control annual details.
Before choosing a filing path, taxpayers with employment or business connections to American Samoa should use the American Samoa Government Tax Office’s site to find the local tax office contact, downloadable forms, and Form 390. The Tax Office’s visible pages include dated tax-season and form references, so you must confirm the current form release and any due-date details directly with the Tax Office. Review IRS Publication 570 as well: it describes how territory residence, source of income, and U.S. return facts affect filing choices and highlights special situations for U.S. government employees and self-employment tax. Because guidance is updated each year, compare the Tax Office materials and the current Publication 570 for the tax year involved and contact the Tax Office for official clarification.
Start at the American Samoa Government Tax Office website to find the local tax office and download forms, including Form 390. The Tax Office’s visible pages often display dated tax-season notices and form references, so confirm the current form release and due-date information directly with the Tax Office before filing. Look on the site for any additional worksheets, instructions, or contact points that the agency lists. For how territory rules intersect with U.S. filing matters, consult IRS Publication 570, which explains the roles of residence, source of income, and U.S. return facts and notes special situations for U.S. government employees and self-employment tax. If you need more assistance, use the contact information provided on the Tax Office site rather than relying only on summaries.
Maintain organized records to support any Form 390 filings and to make it easier to follow annual updates. Keep a copy of the exact Form 390 edition you used, a snapshot or printout of the Tax Office’s download page as it appeared, and any worksheets or receipts that document income sources. The American Samoa Government Tax Office’s visible local page often includes dated tax-season and form references, so preserving those dated pages helps show which instructions were current when you filed. Also retain federal documents referenced in IRS Publication 570 when territory residence or U.S. return facts influenced filing choices. Check the Tax Office and Publication 570 each year because current local or IRS instructions control annual details and the records you should keep.
Connect an American Samoa territory question to the next federal or planning decision
If you are a resident of American Samoa trying to decide whether to report income on a local American Samoa return or a United States federal return, start by consulting IRS Publication 570 because it explains how territory residence, source of income, and a taxpayer’s U.S. filing facts affect where income should be reported. The American Samoa Government Tax Office lists the local tax office, downloadable forms, and Form 390 American Samoa Individual Tax Return on its website; its visible pages include dated tax-season and form references, so you must confirm current release and due-date information with the Tax Office. Use Pub 570 to understand cross-border filing interactions and then apply the Tax Office’s current instructions to determine which annual forms and dates apply. Current local or IRS instructions control annual details.
When you receive income from both American Samoa and U.S. sources, the allocation and source-of-income rules can affect where amounts are reported and which return is required. IRS Publication 570 explains how residence and source of income influence filing choices and interactions between territory and federal returns; it also helps you identify facts that change U.S. filing obligations. The American Samoa Government Tax Office provides downloadable forms and Form 390 for reporting local income, and its pages show dated tax-season references so you should confirm the current release and due-date information with the Tax Office. Use Pub 570 guidance for federal-side questions and the Tax Office materials for local reporting, and remember that current local or IRS instructions control annual details.
If you are a U.S. government employee assigned to American Samoa, IRS Publication 570 highlights special situations that can affect filing and reporting outcomes for federal and territory pay. That publication describes how your federal employment status interacts with territory residence and income sourcing, which may influence whether certain compensation follows U.S. return facts or local reporting. The American Samoa Government Tax Office lists local contacts, download links for forms including Form 390, and visible dated references to tax-season materials, so check those pages and confirm the current release and due-date information with the Tax Office. Use Pub 570 to understand federal-side implications, use the Tax Office for local filing steps, and follow current local or IRS instructions for annual details.
Self-employment activity in American Samoa may raise special self-employment tax considerations that Publication 570 mentions, so anyone with business income should connect territory records to federal filing choices early in planning. Pub 570 summarizes how self-employment tax and related reporting can differ for territory residents and explains which facts about residence and income source shape U.S. filing obligations; it also notes that special calculations may apply in particular circumstances. The American Samoa Government Tax Office makes Form 390 and other downloads available and posts dated tax-season references on its site, so verify the current release and due-date information with the Tax Office. Rely on Pub 570 for federal guidance and the Tax Office for local steps, and remember current local or IRS instructions control annual details.
When preparing for a filing season or planning changes that affect tax decisions, start by collecting the authoritative materials: IRS Publication 570 for territory-specific federal guidance and the American Samoa Government Tax Office website for local forms and office contact information, including Form 390. The Tax Office’s visible pages contain dated tax-season notices and form references, so always confirm the current release and due-date information with that office before relying on a specific form or timeline. After you review Pub 570 for how residence and source-of-income facts affect federal filing, use the Tax Office downloads for local reporting and reconcile both sets of instructions. Plan to check both sources each year so your next federal or territory step reflects current guidance. Remember that current local or IRS instructions control annual details.
Verify with primary sources
Official sources to monitor
Use these official territory and IRS sources to verify the current baseline and confirm annual 2027 forms, instructions, and payment details when they are published.
Frequently asked questions
Plan the next step with the facts you have now
When a move, source-of-income question, business decision, or more than one tax jurisdiction shapes the result, bring current records and official guidance to a focused planning conversation.