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 Tax credits and bona fide residents of United States territories About Publication 570, Tax Guide for Individuals With Income from U.S. Territories About Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory