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IRSIndividual Income Tax (1040 Series)

Official form guide

Form 1040-SFS: 1040 (Schedule F) (sp)

Form 1040‑SFS is the U.S. individual income tax return used by residents of American Samoa and certain U.S. territories. File it when you have U.S. tax filing obligations but qualify for the special territorial filing rules.

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Form Overview

IRS Form 1040-SFS - 1040 (Schedule F) (sp)

Form 1040‑SFS is the U.S. individual income tax return used by residents of American Samoa and certain U.S. territories. File it when you have U.S. tax filing obligations but qualify for the special territorial filing rules.

It captures wages, self‑employment income, interest, dividends, adjustments, credits, and tax liability specific to territorial residents.

Risk Radar

Scan points
  • 1A single missing signature can cause the entire return to be rejected.
  • 2Using the regular 1040 instead of 1040‑SFS
  • 3Omitting the required Schedule A‑SFS
  • 4Incorrect mailing address
  • 5Missing signature or date

Plain English

If you live in American Samoa and earn income that the U.S. tax code covers, you use this form instead{ of the regular 1040. It reports wages, interest, and deductions just like the standard return, but follows territory‑specific instructions. The form still goes to the IRS, not a local tax office.

Submission Date

  • Filing date: 2025-12-22 16:10:34
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

individualincome taxliabilityinterestofficeincomelocal

Hover a term to preview the meaning.

What this form is for

  • Use when you are a resident of American Samoa and have U.S. taxable income.
  • Do not use if you are a non‑resident alien or live in a state that files a regular 1040.
  • Check Form 1040‑NR if you are a non‑resident with U.S. source income.

Form selector

Use this form or another form?

Non‑resident alien with U.S. source income

Different residency rules

✓ Verify residency status first

Form 1040‑NR

Resident of Puerto Rico with income from the mainland

No territorial exemption

✓ Ensure you are not eligible for 1040‑SFS

Form 1040

Deadline or filing window

The filing deadline is generally April 15 of the year following the tax year. If you cannot file by that date, submit Form 4868 for an automatic six‑month extension. Extensions do not extend the time to pay any tax due.

  • —Total income | Sum of wages, interest, dividends, self‑employment | Adjusted Gross Income | Verify all sources are included

Checklist

What you need before filling it out

1

Wages (Line 1)

Form W‑2 · Wage statement from employer

⚠ Forgetting to include all W‑2s✕ High
2

Interest income (Line 2)

Form 1099‑INT · Bank statements

⚠ Misreading interest amount✕ Medium
3

Territorial credit (Line 30)

Schedule A‑SFS worksheet · Territory tax authority notice

⚠ Incorrect credit calculation✕ High
4

Signature (Bottom)

Handwritten signature · Physical form

⚠ Missing or illegible signature✕ High

Before you submit

  1. 1Use the 2024 edition of Form 1040‑SFS
  2. 2All income statements attached
  3. 3Schedule A‑SFS completed and attached
  4. 4All calculations double‑checked
  5. 5Signature and date present
  6. 6Correct mailing address printed
  7. 7Postage sufficient for weight
  8. 8Copy of the completed return retained
  9. 9Extension filed if needed
  10. 10Payment (if any) included or IRS payment voucher attached

How to file this form

  1. 1Print the 2024 Form 1040‑SFS and Schedule A‑SFS
  2. 2Enter personal info and filing status
  3. 3Report all income and adjustments
  4. 4Calculate tax using Schedule A‑SFS tables
  5. 5Apply any territorial credits
  6. 6Sign and date the form
  7. 7Mail to the IRS address in the instructions

Known limitations

  1. 1Electronic filing not supported for Form 1040‑SFS
  2. 2Instructions may change yearly; use the edition matching the tax year
  3. 3IRS does not provide a real‑time validation tool for this form
  4. 4Territorial credit calculations rely on external territory guidance

Field map

Compact field-by-field guide

10 fields

Personal Info

3 items

Full Legal Name

Enter your legal first and last name as shown on your Social Security card.

Requiredtext
Social Security Number

Your SSN must match IRS records exactly.

Requiredssn
Home Address

Current mailing address including street, city, state, and ZIP code.

Requiredtext

Filing Status

1 items

Filing Status

Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.

Requiredselect

Income

1 items

Total Income

Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.

Requiredamount

Adjustments

1 items

Adjusted Gross Income (AGI)

Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.

Requiredamount

Deductions

1 items

Standard or Itemized Deduction

Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.

Requiredamount

Tax

1 items

Taxable Income

AGI minus deductions. This determines your tax bracket and the amount of tax owed.

Requiredamount

Payments

1 items

Total Payments and Credits

Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.

amount

Signatures

1 items

Signature

You must sign and date the return. Unsigned returns are invalid.

Requiredsignature
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Current form status
IRS

Form 1040‑SFS is active for the 2024 tax year. The IRS updates the instructions annually; verify you have the latest edition before filing.

What changed or needs a fresh check

  • Edition date – confirm you have the 2024 version
  • Fee – no filing fee for paper return
  • Mailing address – use the address in the 2024 instructions
  • Signature line – include your signature and date
  • Attachments – attach Schedule A‑SFS and any required statements

Form Preview

Form 1040-SFS page 1

Page 1

Form 1040-SFS page 2

Page 2

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Quick Facts

Residents of American Samoa (and a few other designated territories) who must file a U.S. income tax return.
It captures wages, self‑employment income, interest, dividends, adjustments, credits, and tax liability specific to territorial residents.
File by the regular April 15 deadline for individual returns, unless an extension is granted.
Mail the completed form to the IRS address listed in the instructions for Form 1040‑SFS; electronic filing is not available for this form.
Errors can trigger penalties, delay refunds, or cause a mismatch with the IRS’s records for your territory, leading to additional correspondence.
Gather all income statements (W‑2, 1099, etc.) and any territorial adjustment worksheets. Fill out the personal information section, then enter income, adjustments, and credits exactly as the instructions dictate. Compute tax using the attached Schedule A‑SFS tables, sign, and attach any required schedules before mailing.

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Blank Form 1040-SFS↗Instructions↗

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After you file

  1. 1Keep a paper copy of the filed return and all attachments
  2. 2Track mailing receipt or delivery confirmation
  3. 3Monitor IRS account for acceptance notice
  4. 4If a refund is expected, watch for the IRS refund status tool
  5. 5Respond promptly to any IRS notices
  6. 6Retain records for at least three years

Sources

  • SRCForm 1040‑SFS official title and purposeIRS instructions
  • SRCResidency requirementIRS Publication on territorial returns
  • SRCDeadline informationIRS tax calendar
  • SRCMailing addressForm 1040‑SFS instructions page 2
  • SRCSignature requirementForm 1040‑SFS bottom line
  • SRCNo electronic filingIRS filing methods list
  • SRCExtension processForm 4868 instructions

Common confusion points

Residency definition

Territory rules differ from state residency

→ Verify residency with territory tax authority

Schedule A‑SFS vs. Schedule A

Both are called Schedule A but serve different purposes

→ Use the SFS version only

Tax credit amount

Credit formulas are territory‑specific

→ Re‑run calculations with the worksheet

Mailing address

IRS provides a different address for territorial returns

→ Use the address listed in the 2024 instructions

Workflow map

Related forms and next steps

4 signals

Before

Determine residency status

Current

1040-SFS

After

Form 4868 if extension needed

Often used with

Schedule A‑SFS (territorial adjustments)

⚠ If something goes wrong

  • Form 1040‑NR for non‑resident filing

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Source transparency

Copyright & Licensing - US Government Forms

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BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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