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Official form guide
Form 1040-SCA: IRS Form 1040-SCA
Form 1040‑SCA is the U.S. individual income tax return for residents of American Samoa. File it to report worldwide income and claim any applicable credits or exclusions.
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IRS Form 1040-SCA - 1040-SCA
Form 1040‑SCA is the U.S. individual income tax return for residents of American Samoa. File it to report worldwide income and claim any applicable credits or exclusions.
Risk Radar
Scan points- 1A single typo in your SSN can cause processing delays or a rejected return.
- 2Missing foreign earned income exclusion
- 3Incorrect Social Security number entry
- 4Omitting required Schedule A (itemized deductions)
- 5Failing to attach payment or refund voucher
Plain English
If you live in American Samoa and earn money, you still have to file a U.S. tax return. This form lets you tell the IRS what you earned, claim deductions, and calculate any tax you owe or refund you’re due.
Submission Date
- Filing date: 2025-12-18 14:10:50
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a resident of American Samoa and must file a U.S. return.
- Do not use it if you are a resident of Puerto Rico, Guam, or the U.S. Virgin Islands.
- Check Form 1040‑PR or Form 1040‑GU if you live in those territories.
Form selector
Use this form or another form?
Resident of Puerto Rico
Different residency rules and credit limits
✓ Verify residency before switching
Resident of Guam
Guam-specific tax adjustments
✓ Confirm Guam filing requirement
Non‑resident alien with U.S. source income
Different filing status and treaty claims
✓ Ensure non‑resident status
Deadline or filing window
The filing deadline is generally April 15 of the year following the tax year, unless an extension is filed, which moves the deadline to October 15. If the deadline falls on a weekend or holiday, the due date shifts to the next business day.
- —Total wages | sum of W‑2 boxes 1 | Adjusted Gross Income | Verify all wage sources are included
Checklist
What you need before filling it out
Wages (Line 1)
W‑2 forms · Wage statements from employer
Interest income (Line 2b)
1099‑INT · Bank statements
Foreign earned income exclusion (Form 2555)
Form 2555 · Travel and employment records
Itemized deductions (Schedule A)
Receipts, mortgage statements · Personal expense records
Tax paid (Line 24)
1040‑SCA payment voucher, electronic payment confirmation · Bank records
Before you submit
- 1Use the 2023 edition of Form 1040‑SCA
- 2All income sources are listed and summed correctly
- 3Social Security numbers match supporting documents
- 4Deductions and credits are calculated with the provided worksheets
- 5Required schedules (A, 2555, etc.) are attached
- 6Signature is present and dated
- 7Payment voucher or electronic payment confirmation is included if tax is due
- 8Mailing address matches the IRS instructions
- 9Copy of the completed return kept for records
- 10Extension filed if needed before the original deadline
- 11Electronic filing confirmation saved if e‑filed
How to file this form
- 1Gather W‑2s, 1099s, Form 2555, and deduction receipts
- 2Enter personal info and SSN on the top of Form 1040‑SCA
- 3Complete income lines, then calculate AGI
- 4Attach Schedule A for itemized deductions or claim standard deduction
- 5Fill out credits and tax liability worksheets
- 6Sign and date the return
- 7Mail to the IRS address for American Samoa returns or submit via approved e‑file portal
Known limitations
- 1IRS e‑file support for 1040‑SCA may be limited; verify availability each year
- 2Instructions may reference tax law changes not reflected in the form until the next edition
- 3State tax obligations for American Samoa are separate and not covered by this form
- 4Automatic calculations are not provided; manual worksheets must be used
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 1040‑SCA is currently in its 2023 edition, reflecting the tax year 2022. Verify the edition date before using the form.
What changed or needs a fresh check
- Edition date – confirm the form is the latest (2023) edition
- Fee – no filing fee for paper or e‑file submission
- Mailing address – use the address in the current instructions
- Electronic filing – verify IRS e‑file availability for 1040‑SCA
- Signature requirement – original handwritten signature required on paper
Quick Facts
Downloads
After you file
- 1Keep a signed copy of the return and all supporting documents for at least seven years
- 2Monitor IRS account for acceptance notice or any follow‑up letters
- 3Track refund status using the IRS “Where’s My Refund?” tool if a refund is expected
- 4Record any payment confirmation numbers if tax was paid
- 5Update personal records with the filing date and amount owed or refunded
- 6If an extension was filed, note the new deadline and ensure payment of estimated tax
Sources
- SRCIRS Form 1040‑SCA instructionsconfirms purpose and filing deadline
- SRCIRS Publication 519residency rules for American Samoa
- SRCIRS e‑file provider listverifies electronic filing availability
- SRCIRS “Where to File” pageprovides mailing address for paper returns
- SRCIRS Form 2555details foreign earned income exclusion
- SRCIRS Schedule Aoutlines itemized deduction requirements
- SRCIRS Form 1040‑Vpayment voucher instructions
Common confusion points
American Samoa vs. Puerto Rico residency
Similar form numbers cause mix‑up
→ Verify residency status before selecting form
Standard deduction amount
Different from mainland U.S.
→ Check the schedule for the correct amount
Foreign earned income exclusion limit
Varies yearly
→ Use the latest Form 2555 instructions
Schedule A vs. standard deduction
When to itemize
→ Compare totals to decide
Electronic filing eligibility
Not all software supports 1040‑SCA
→ Confirm e‑file option before preparing
Tax credit eligibility
Some credits differ for American Samoa residents
→ Review credit worksheets carefully
Mailing address changes
IRS updates address annually
→ Use the address in the current instructions
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040‑X – amended return for corrections
Source transparency
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