This publication discusses how to treat income received in U.S. territories on your income tax return. Current revision Publication 570 (Print version PDF | eBook EPUB) Recent developments Puerto Rico and American Samoa information for active duty members of the U.S. Armed Forces and certain other U.S. government employees using Pub. 570 -- 27-MAR-2024 Other items you may find useful All Publication 570 revisions Low Income Taxpayer Clinic About Publication 3, Armed Forces' Tax Guide About Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad About Publication 514, Foreign Tax Credit for Individuals Other current products Related items About Form 1040 (PR), Self-Employment Tax Return - Puerto Rico About Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) About Form 1040, U.S. Individual Income Tax Return About Form 1116, Foreign Tax Credit (Individual, Estate, or Trust) About Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa About Form 4868, Application for Automatic Extension of Time to ob体育 U.S. Individual Income Tax Return About Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) About Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands About Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory About Form 8938, Statement of Specified Foreign Financial Assets About Form 8959, Additional Medicare Tax About Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts
