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Form 4563: Exclusion of Income for Bona Fide Residents of American Samoa
IRS Form 4563 is for Exclusion of Income for Bona Fide Residents of American Samoa, filed with the Department of the Treasury Internal Revenue Service. This form allows residents to exclude income from their gross income if they meet specific criteria.
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IRS Form 4563 - Exclusion of Income for Bona Fide Residents of American Samoa
IRS Form 4563 is for Exclusion of Income for Bona Fide Residents of American Samoa, filed with the Department of the Treasury Internal Revenue Service. This form allows residents to exclude income from their gross income if they meet specific criteria.
Risk Radar
Scan points- 1Ensure all listed income (lines 7-14) is sourced from within American Samoa or connected to a trade/business there.
- 2Failing to list income from sources within American Samoa on Part II.
- 3Not listing all qualifying income types (e.g., omitting Farm Income on line 13).
- 4Claiming the exclusion when services were performed as an employee of the U.S. Government.
- 5Forgetting that self-employed individuals with $400+ net earnings must pay SE tax even if excluding income.
Plain English
This form lets a bona fide resident of American Samoa subtract certain income earned in American Samoa from their total taxable income. By filing Form 4563, the filer proves they lived there and that the income qualifies for exclusion on their tax return. This is necessary to correctly calculate how much tax they owe.
Submission Date
- Filing date: 2024-10-31 22:10:18
- 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 bona fide resident of American Samoa and wish to figure the amount of income from American Samoa that can be excluded from your gross income on Form 1040 or 1040-SR.
- Do not use it when your income is entirely outside American Samoa, as you would likely report all income regardless of source.
- Check Form 1040 or Form 1040-SR instead when reporting the actual worldwide income to which this exclusion applies.
Form selector
Use this form or another form?
You are an employee of a U.S. agency but also have income from American Samoa
You must still file this form because the exclusion does not apply to wages/salaries performed as a U.S. government employee (though it may apply to other income).
✓ Check lines 7 through 14 on Form 4563.
You are an American Samoa resident but your income was earned outside American Samoa
You must use this form to determine if the income qualifies for exclusion based on source or connection.
✓ Ensure you list all worldwide income, and then specify which amount is excluded via Part II of Form 4563.
You are a U.S. citizen/resident who was temporarily in American Samoa for 90 days or less but earned $3,000 or less from services there
This situation qualifies under the de minimis exception to determine if exclusion is possible.
✓ Verify this scenario meets all five criteria listed on Page 2 of Form 4563.
Deadline or filing window
The filing window covers the entire tax year in which the filer was a bona fide resident of American Samoa. There are no specific dates mentioned, but the form must be attached to the corresponding Form 1040 or 1040-SR for that year.
Checklist
What you need before filling it out
Purpose of form
Use Form 4563 to figure the amount of income from American Samoa you may exclude from your gross income on your Form 1040 or 1040-SR. · Instructions (p.1)
Who qualifies
Generally, a bona fide resident of American Samoa for the entire tax year whose income is from sources within American Samoa, or effectively connected with a trade or business there. · Instructions (p.1)
Income types listed
Rental real estate, royalties, etc. (Line 12); Farm income (Line 13); Other income (Line 14). · Part II (p.1)
De minimis exception criteria
Must be U.S. citizen/resident, not bona fide resident of American Samoa, not employed by an entity in AS that is engaged in trade/business, performed services for $le$ 90 days, and earned $le $3,000$. · Page 2 (p.2)
Filing address (No check)
Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA. · Instructions (p.1)
Filing address (With check/money order)
Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 USA. · Instructions (p.1)
Before you submit
- 1Confirm you have listed your name(s) and Social Security Number on Page 1.
- 2Verify that Line 1 reflects the correct date bona fide residence began and ended.
- 3Check Box 2 to indicate the type of living quarters in American Samoa.
- 4Ensure all income listed on Lines 7 through 14 is from sources within or effectively connected with American Samoa.
- 5If applicable, verify that any wages/salaries earned outside American Samoa are not included on Line 7 (if you worked both inside and outside).
- 6If the de minimis exception applies, confirm all five criteria listed on Page 2 are met.
- 7Ensure Part II totals correctly sum up to the amount you may exclude from your gross income.
How to file this form
- 1Complete Part I by filling in your name(s), SSN, and details regarding your residence (Lines 1 through 4).
- 2List all qualifying income on Lines 7 through 14, ensuring you detail the type and amount for Line 14.
- 3Calculate the total exclusion amount on Line 15 by adding up lines 7 through 14.
- 4Attach the completed Form 4563 to your main tax return (Form 1040 or 1040-SR).
- 5Mail your tax return and attached Form 4563 to the correct address based on whether you are enclosing a payment.
Known limitations
- 1Employees of the United States may not exclude amounts paid for services performed as an employee of the U.S. Government or any of its agencies, though this exclusion does not apply to employees of the American Samoa government.
- 2If a filer claims the exclusion on Form 4563, they cannot take any deduction or credit on their tax return that is definitely related to the excluded income.
- 3Income from services performed as an employee of the U.S. Government may not be excluded, even if the individual was a bona fide resident of American Samoa for the entire tax year.
Field map
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General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision September 2024 (Rev. 9-2024). The form directs users to www.irs.gov/Form4563 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2024 (or 9-2024).
- Fee — Not stated in the official source.
- Mailing address — confirm you are using the correct address based on whether you are mailing a check or money order.
- Signature — The source does not specify who must sign, but it is required to attach Form 4563 to your tax return.
Quick Facts
Downloads
After you file
- 1Keep a copy of your filed Form 4563 and your attached tax return.
- 2If you file by mail with a check or money order, send it to the Internal Revenue Service at P.O. Box 1303, Charlotte, NC 28201-1303 USA.
- 3If you file without enclosing a check or money order, send your tax return (including Form 4563) to the Department of the Treasury Internal Revenue Service in Austin, TX 73301-0215 USA.
- 4Should you not qualify for the exclusion, follow the instructions on your main tax return, reporting all income from U.S., foreign, and territory sources.
Sources
- SRCForm 4563 is attached to Form 1040 or 1040-SR (Instructions p.1).
- SRCThe purpose of Form 4563 is to figure the amount of income from American Samoa that may be excluded from gross income on Form 1040 or 1040-SR (Instructions p.1).
- SRCGeneral qualification requires being a bona fide resident for the entire tax year and having income from sources within American Samoa, or effectively connected with a trade/business in American Samoa (Instructions p.1).
- SRCIf filing by mail with a check/money order, send to IRS, P.O. Box 1303, Charlotte, NC 28201-1303 USA (Instructions p.1).
- SRCThe source of income from the sale of personal property is generally the seller’s residence; for a bona fide resident of American Samoa, this means within American Samoa (Form p.2).
- SRCIf you claim the exclusion on Form 4563, you cannot take any deduction or credit related to the excluded income on your tax return (Form p.2).
Common confusion points
What kind of income can I exclude using Form 4563?
You must include income that is from sources within American Samoa or effectively connected with the conduct of a trade or business in American Samoa (lines 7 through 14).
→ Check lines 7 through 14 on Form 4563 to ensure only qualifying income is listed.
Does my employment as a U.S. Government employee mean all my income is excluded?
No, amounts paid for services performed as an employee of the U.S. Government or its agencies may not be excluded (though American Samoa government employees are exempt from this rule).
→ Confirm your job title and employer on Form 4563 to see if you fall under the exclusion exception.
How do I determine where my income is sourced?
The source of income rules are detailed in IRS sections 861 through 865, section 937, Regulations section 1.937-2, and chapter 2 of Pub. 570.
→ Review the 'Source of income' section on Form 4563 before listing amounts on lines 7 through 14.
What is the general rule for sourcing property sales?
The source of gains from real property is generally where the real property is located; personal property is generally sourced to the seller’s residence (if you are a bona fide resident of American Samoa, this means within American Samoa).
→ If selling land, check the location of the land. If selling personal goods, confirm your residency status.
What if I am an employee but work for the American Samoa government?
You generally qualify for the exclusion on Form 4563, even though you are an employee.
→ Verify that your employer is specifically listed as the 'American Samoa government' to ensure you meet this exception.
Do all my worldwide income sources have to be reported if I use Form 4563?
Yes; you must report on your tax return your worldwide income for the tax year that does not qualify for the exclusion.
→ Ensure every dollar earned globally is accounted for, even if it's from a non-American Samoa source.
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⚠ If something goes wrong
- If you do not qualify for the exclusion, follow the instructions provided in your main tax return.
Questions about IRS Form 4563
What is IRS Form 4563 used for?
This form lets a bona fide resident of American Samoa subtract certain income earned in American Samoa from their total taxable income. By filing Form 4563, the filer proves they lived there and that the income qualifies for exclusion on their tax return. This is necessary to correctly calculate how much tax they owe.
Who must file IRS Form 4563?
The form must be filed by individuals who generally qualify as bona fide residents of American Samoa for the entire tax year.
What information does IRS Form 4563 require?
Part I collects general information, such as when residency began/ended and the type of living quarters. Part II requires listing specific income types (lines 7 through 14) that qualify for exclusion.
When is IRS Form 4563 due?
The form must be completed and attached to the tax return for the entire tax year in which the resident was a bona fide resident of American Samoa.
Where do I file IRS Form 4563?
If mailing without a check or money order, file with the Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA. If including payment, file with the Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 USA.
How do I complete IRS Form 4563?
First, complete Part I by filling out the general details like residency dates and living quarters. Next, complete Part II by listing qualifying income on lines 7 through 14. Finally, add those amounts to line 15 to determine the total amount of income that may be excluded.
What happens if IRS Form 4563 is filed incorrectly?
If a filer fails to provide required information, they may be required to pay a $1,000 penalty for each failure unless reasonable cause and not willful neglect can be shown.
What kind of income can I exclude using Form 4563?
You must include income that is from sources within American Samoa or effectively connected with the conduct of a trade or business in American Samoa (lines 7 through 14). Check lines 7 through 14 on Form 4563 to ensure only qualifying income is listed.
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