Special Situations Avignon accommodationIf you are a nonresident alien from American Samoa orPuerto Rico, you may be treated as a resident alien. Croatia hotelsIf you are a nonresident alien in the United States and a bona fideresident of American Samoa or Puerto Rico during the entire tax year,you are taxed, with certain exceptions, according to the rules forresident aliens of the United States. For more information, seechapter 5. If you are a nonresident alien from American Samoa or Puerto Ricowho does not qualify as a bona fide resident of American Samoa orPuerto Rico for the entire tax year, you are taxed as a nonresidentalien. Resident aliens who formerly were bona fide residents of AmericanSamoa or Puerto Rico are taxed according to the rules for residentaliens.