IRS PUBLICATION 570

A document that gives information on how to deal with income received from US-guided territories and possessions. Released by the Internal Revenue Service (IRS), it details the requirements in order to be considered a resident of a US possession and rules for identifying the source of income. Bonafide residents of a possessions, including Puerto Rico, American Samoa, the US Virgin Islands, the Commonwealth of the Northern Mariana Islands (CNMI), and Guam, may be obliged to fill out a US tax return, a possession tax return, or both.