Income From a U.S. Territory: Basic Filing Rules
Published November 7, 2026
Publication 570 (2025), Tax Guide for Individuals With Income From U.S. Territories, explains how federal income tax rules apply to people who live in a U.S. territory or earn income there. The five territories are American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, Puerto Rico, and the U.S. Virgin Islands (USVI). This guide covers the main ideas only. It is general information, not advice about your return.
Start with bona fide residence
The publication uses the term bona fide resident. Where you live in a territory affects where you file and what you report. The publication explains the tests for bona fide residence. Read those tests before you choose where to file.
Where you file depends on the territory
The publication says bona fide residents of the CNMI, Guam, and the USVI generally have no federal income tax return filing requirement. They file with their territory tax agency instead.
The publication also says residents of American Samoa and Puerto Rico report certain items on their U.S. income tax return. One example it gives is a qualifying investment in an opportunity zone. Each territory has its own chapter, so read the rules for your territory. Start with that chapter, then read the sections on filing and extensions.
Filing with the territory and the IRS
Filing with one tax authority does not replace the other. If the publication says you may file with the territory, check whether you also need to file with the IRS. The publication says some people file with the IRS, the territory tax authority, or both. Keep copies of what you file with each office.
Due date and extensions
For tax year 2025, the publication lists April 15, 2026 as the due date for the return. The publication says to check IRS.gov/Pub570 for later changes. An automatic six-month extension of time to file is available. An extension of time to file is not an extension of time to pay. Interest can still apply to tax paid late.
USVI residents who want the extension file a paper Form 4868 with the U.S. Virgin Islands Bureau of Internal Revenue. Nonresidents of the USVI file separate extension requests with the IRS and with the USVI Bureau of Internal Revenue. They also make any payments due to each office.
What's new for 2025
The publication notes new deductions for tips, overtime, passenger vehicle loan interest, and seniors. For some people, these may not be allowed, or may be reduced. The limit depends on modified adjusted gross income, filing status, and the amount of territory income you exclude. The publication refers to the Schedule 1-A instructions. Those instructions have the details.
Standard deduction and self-employment tax
For 2025, the publication says the standard deduction increased for all filers. It also gives the 2025 maximum amount of self-employment income subject to social security tax, which is $176,100. Check the self-employment chapter before you use that number. Your own situation can change the result.
Opportunity zones
The publication says qualified opportunity zones are located in the 50 states, the District of Columbia, and all five U.S. territories. The publication explains where each territory's residents report investments in those zones.
Other topics in the publication
The publication also covers the child tax credit. It covers the net investment income tax and self-employment tax too. Each topic has its own rules. Use the table of contents to find the topic you need.
For related rules, see U.S. citizens living abroad and the foreign earned income exclusion and the substantial presence test.
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Sources: Sources: IRS, Publication 570 (2025), Tax Guide for Individuals With Income From U.S. Territories (https://www.irs.gov/pub/irs-pdf/p570.pdf) This is general information, not advice about your specific return.
