This chart summarizes the status of claimants in,and citizens of, American Samoa,
Guam, NMI, Puerto Rico and U.S. Virgin Islands.
Claimant Living In |
Citizen of American Samoa But Not U.S. |
Citizen of Guam But Not U.S. |
Citizen of NMI But Not U.S. |
Citizen of Puerto Rico But Not U.S. |
Citizen of U.S. Virgin But Not U.S. |
Alien Resident of |
American Samoa |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
not subject to alien tax |
Subject to alien tax |
Subject to alien tax (see B.2.) |
Guam |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
NMI |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Puerto Rico |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Subject to alien tax |
Subject to alien tax (see B.2.) |
U.S. Virgin Islands |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Outside U.S. Not in a Tax Treaty Country |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Not subject to alien tax |
Subject to alien tax |
Subject to alien tax |