11.0405 Part-year residents-Returns required-Deductions -Exemptions and credits.

Cite as [A.S.C.A. 11.0405]

(a) A part-year resident, for the period that he is a resident of American Samoa, must report on his Samoan income tax return all Samoan sources of income including wages from U.S. Government agencies.
(b) A part-year resident may claim the optional standard deduction in lieu of itemized deductions; however, the amount allowable is 1/12 per month for the number of months he is a resident of American Samoa.
(c) If itemized deductions are claimed in lieu of optional standard deduction they must have been paid during the period while a part-time resident and be American Samoa source items. For example, contributions to organized charities outside American Samoa or real estate taxes on property outside American Samoa would not be deductible on the American Samoa return.
(d) A part-year resident may not use the tax table.
(e) When the tax is computed under the graduated rates (without regard to the optional tax table), the personal exemption and dependency credits are allowed for each month of residency in American Samoa. The amount allowable for each month is based on 1/12th of the annual allowance for the number of qualified exemptions for the month. For this purpose, over ½ month will be considered a whole month.

History: 1970, PL 1l-99;amd 1974, PL 13-50; amd 1980, PL I6-87 § 4.

Amendments: 1974 Subsection (h): added. 1980 Repealed subsections (f), (g), and (h).