Guam Guam has its own income tax system based on the same income tax laws and tax rates in the U.S. Internal Revenue Code. Request for advice about Guam residency and tax matters should be addressed to: Department of Revenue and Taxation Taxpayer Services Division P.O. Box 23607 GMF, Guam 96921 You can order forms and publications by calling 671-635-1840 or 671-635-1841. You can order forms and publications through fax at 671-633-2643. Website: Guam Department of Revenue and Taxation Earned Income Credit (EIC) A bona fide resident of Guam cannot claim EIC on a U.S. income tax return (Form 1040). You may contact the Department of Revenue and Taxation to determine if they offer similar credits and your eligibility. Additional Child Tax Credit (ACTC) A bona fide resident of Guam cannot claim ACTC on a U.S. income tax return (Form 1040). You may contact the Department of Revenue and Taxation to determine if they offer a similar credit and your eligibility. Credit for other dependents (ODC) A bona fide resident of Guam cannot claim ODC on a U.S. income tax return (Form 1040). You may contact the Department of Revenue and Taxation to determine if they offer a similar credit and your eligibility. American Opportunity Tax Credit (AOTC) A bona fide resident of Guam cannot claim AOTC on a U.S. income tax return (Form 1040). You may contact the Department of Revenue and Taxation to determine if they offer a similar credit and your eligibility. Related Créditos contributivos y residentes bona fide de los territorios de los Estados Unidos (en inglés) Publicación 570, Guía contributiva para los individuos con ingresos provenientes de posesiones de los EE. UU. (en inglés) Formulario 8898, Declaración para los individuos que comienzan o finalizan la residencia bona fide en una posesión de los EE. UU. (en inglés)