Form  5735                        American Samoa Economic Development Credit
                                                                                                                  OMB No. 1545-0217 
(Rev. January 2013)                               ▶ See the separate instructions.   
Department of the Treasury                      ▶ Attach to the corporation’s tax return. 
Internal Revenue Service 
For calendar year 20            , or other tax year beginning                   , 20      , and ending                           , 20 . 
Name                                                                                              Employer identification number 

Caution: The corporation must meet the qualified production activities income requirement (see instructions) to qualify 
for the American Samoa economic development credit. 

1     Enter 60% of qualified compensation   .   . .  .   .    . .   .   . . .   .  . .    .  . .     . .   .   . 1

2     Enter 15% of the depreciation deduction for short-life qualified tangible property .   . .     . .   .   . 2

3     Enter 40% of the depreciation deduction for medium-life qualified tangible property .    .     . .   .   . 3

4     Enter 65% of the depreciation deduction for long-life qualified tangible property   .  . .     . .   .   . 4

5     Tentative credit. Add lines 1 through 4 . . .  .   .    . .   .   . . .   .  . .    .  . .     . .   .   . 5

6     Total U.S. income tax against which credit is allowed .   .   .   . . .   .  . .    .  . .     . .   .   . 6

7     American Samoa economic development credit.             Enter the smaller of line 5 or line 6. Enter the 
      result here and on Form 1120, Schedule J, line 5b, or the corresponding line of other returns (see 
      instructions).        . . . . . . . . .   . .  .   .    . .   .   . . .   .  . .    .  . .     . .   .   . 7
For Paperwork Reduction Act Notice, see the separate instructions.                 Cat. No. 12090G                Form  5735  (Rev. 1-2013)