State Residency Rules → American Samoa

American Samoa Bona Fide Residency: The 183-Day Presence Test

The rule in one paragraph

Federal bona fide residency: 183+ days of presence (or an alternate prong), tax home, and closer connection in American Samoa.

The details

The §937 presence test applies with American Samoa as the relevant possession, including the transit, medical, disaster, and 30-day international travel rules.

What counts as a day in American Samoa?

Any part of a day physically present counts as a presence day, and a day touching both the territory and the U.S. mainland counts for the territory. Days in transit through the U.S. under 24 hours don't count as U.S. days, and up to 30 international travel days can count when territory days already exceed U.S. days.

Count your days automatically

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Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home