IRS Form 4563 Instructions & Download PDF 2026

IRS Form 4563 Instructions & Download PDF 2026 – If you’re a U.S. taxpayer who is a bona fide resident of American Samoa or have income sourced there, IRS Form 4563 can help you legally exclude qualifying income from your federal gross income. This form is essential for reducing your U.S. tax liability on territory-sourced earnings while staying fully compliant with IRS rules.

In this comprehensive, up-to-date guide, you’ll find clear IRS Form 4563 instructions, who must file, step-by-step filing details, and the direct link to download the official IRS Form 4563 PDF. All information is sourced directly from IRS.gov as of April 2026.

What Is IRS Form 4563?

Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, is an IRS attachment used with your Form 1040 or 1040-SR. It calculates the exact amount of income you can exclude from U.S. federal taxes if you meet the bona fide residency requirements and the income is from American Samoa sources (or effectively connected with a trade or business there).

Key facts about the current form:

  • Revision date: September 2024
  • OMB No. 1545-0074
  • Attachment Sequence No. 563
  • No recent developments or changes as of March 30, 2026

The form does not apply to U.S. government or military civilian employees for pay received for services performed as federal employees (though American Samoa government employees are eligible).

Who Needs to File IRS Form 4563?

You generally qualify to file Form 4563 and claim the exclusion if both of these are true:

  1. You were a bona fide resident of American Samoa for the entire tax year.
  2. Your income is:
    • From sources within American Samoa, or
    • Effectively connected with the conduct of a trade or business in American Samoa.

Important note: Detailed rules for determining “bona fide resident” status are in IRS Publication 570 (Tax Guide for Individuals With Income From U.S. Possessions). You may also need to file Form 8898 if you began or ended bona fide residency in a U.S. territory during the year.

You cannot exclude income from U.S. government employment (civilian or military), but American Samoa government employees are exempt from this restriction.

Step-by-Step IRS Form 4563 Instructions

Part I – General Information

Provide proof of your residency and ties to American Samoa:

  • Line 1: Dates your bona fide residence in American Samoa began and ended (must cover the full tax year).
  • Line 2: Type of living quarters (rented room, house/apartment, employer-furnished, or purchased home).
  • Line 3: Whether family lived with you and for what period.
  • Line 4: Any homes maintained outside American Samoa (address, rental status, occupants, and relationship).
  • Line 5: Employer name and address (or note if self-employed).
  • Line 6: Record any days absent from American Samoa (date left/returned, number of days, and reason).

Part II – Figure Your Exclusion

List only qualifying American Samoa-sourced income:

  • Line 7: Wages, salaries, tips, etc.
  • Line 8: Taxable interest
  • Line 9: Ordinary dividends
  • Line 10: Business income
  • Line 11: Capital gain
  • Line 12: Rental real estate, royalties, etc.
  • Line 13: Farm income
  • Line 14: Other income (specify type and amount)
  • Line 15: Total = amount you may exclude from gross income

Important: You must still report your worldwide non-qualifying income on your Form 1040/1040-SR.

How to Determine Qualifying Income (Source of Income Rules)

The IRS uses specific sourcing rules under IRC Sections 861–865, 937, and Treas. Reg. §1.937-2 (detailed in Chapter 2 of Pub. 570). Quick examples:

  • Wages/tips → generally where services are performed (only days worked in American Samoa qualify).
  • Interest → location of the payer (e.g., American Samoa bank).
  • Dividends → where the corporation is organized.
  • Real property sales → where the property is located.
  • Personal property sales → usually the seller’s residence (if you’re a bona fide resident).

Special rules apply for:

  • De minimis exception (short-term services ≤90 days and ≤$3,000)
  • U.S. Armed Forces members under SCRA
  • Military spouses under MSRRA
  • Certain investment property dispositions within 10 years of becoming a resident

How to Download IRS Form 4563 PDF (Official & Free)?

Direct official download link (always current): → Download IRS Form 4563 PDF (Rev. September 2024)

The PDF is fillable, includes built-in instructions, and is the only version you should use. Never use third-party sites for tax forms to avoid outdated or altered versions.

Where to File Form 4563?

Attach Form 4563 to your Form 1040 or 1040-SR and file at the address listed in your 1040 instructions:

  • No payment enclosed → Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215
  • Payment enclosed → Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303

Additional Tax Considerations

  • You cannot claim deductions or credits definitely related to excluded income.
  • Standard deduction and certain itemized deductions must be allocated (see Pub. 570, Chapter 4).
  • Self-employed individuals may still owe self-employment tax on net earnings ≥ $400 (use Schedule SE).
  • Non-U.S. citizen/resident bona fide residents may lose access to certain credits.

Frequently Asked Questions (FAQs)

  1. Q: Can I file Form 4563 electronically?
    A: Yes — e-file your 1040 with Form 4563 attached if your software supports it.
  2. Q: Do I need Pub. 570?
    A: Strongly recommended for full bona fide residency tests and detailed sourcing rules. Free download at IRS.gov/Pub570.
  3. Q: What if I moved to or from American Samoa during the year?
    A: See special move-year rules in Pub. 570, Chapter 1, and consider Form 8898.
  4. Q: Is American Samoa income taxable at all?
    A: You may still owe American Samoa territorial taxes — Form 4563 only affects your federal return.

Final Tips for Smooth Filing

  1. Gather all American Samoa income documents early.
  2. Double-check bona fide residency days and absences.
  3. Consult Pub. 570 or a qualified tax professional familiar with U.S. territories.
  4. Always use the latest official IRS Form 4563 PDF.

Ready to file? Download your copy of IRS Form 4563 today from the official IRS website and attach it to your 1040 or 1040-SR.

Need more help? Visit IRS.gov/Form4563 or search “Publication 570” for the complete territorial tax guide.

This article is for informational purposes only and is not tax advice. Tax laws can change — always verify with the latest IRS publications or a professional advisor.