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

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.