Rev. Rul. 58-381

Advice has been requested whether an exemption may be claimed by an individual taxpayer on his Federal income tax return with respect to an individual who is a citizen and resident of American Samoa, a possession of the United States.

Section 152(b)(3) of the Internal Revenue Code of 1954 states, in part, "The term 'dependent' does not include any individual who is not a citizen of the United States unless such individual is a resident of the United States, of a country contiguous to the United States, of the Canal Zone, or of the Republic of Panama."

Section 308 of the Immigration and Nationality Act, 8 U. S. C. 1408, states in connection with the determination of the status of individuals born in an outlying possession of the United States, such as American Samoa (8 U.S.C. 1101 (29)) that, unless otherwise provided in section 301 of the above-named Act, the following shall be nationals, but not citizens of the United States at birth:

(1) A person born in an outlying possession of the United States on or after the date of formal acquisition of such possession;

(2) A person born outside the United States and its outlying possessions of parents both of whom are nationals, but not citizens, of the United States and have had a residence in the United States, or one of its outlying possessions prior to the birth of such person.

The term "United States" when used in the geographical sense is defined in section 7701(a)(9) of the Code as including only the States, the Territories of Alaska and Hawaii, and the District of Columbia. Possessions of the United States are not included in this definition.

Accordingly, a citizen and resident of American Samoa, a possession of the United States, has the status of a national but not a citizen of the United States. He can not qualify as a dependent for Federal income tax purposes.