Bona fide residents of the U.S. Virgin Islands – Tax credits

U.S. Virgin Islands (USVI)

The USVI has its own income tax system based on the same laws and tax rates that apply in the United States. An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI.

For information about filing your USVI tax return (St. Thomas), contact:

Virgin Islands Bureau of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, USVI 00802

• You can order forms and publications by calling 340-715-1040.
• You can order forms and publications through fax at 340-774-2672.

For information about filing your USVI tax return (St. Croix), contact:

Virgin Islands Bureau of Internal Revenue
4008 Estate Diamond Plot 7-B
Christiansted, USVI 00820-4421

• You can order forms and publications by calling 340-773-1040.
• You can order forms and publications through fax at 340-773-1006.

You can access the USVI website at Virgin Islands Bureau of Internal Revenue.

Earned Income Credit (EIC)

A bona fide resident of the USVI cannot claim EIC on a U.S. income tax return (Form 1040) filed with the IRS. You may contact the Virgin Islands Bureau of Internal Revenue to determine if they offer similar credits and your eligibility.

Additional Child Tax Credit (ACTC)

A bona fide resident of the USVI cannot claim ACTC on a U.S. income tax return (Form 1040) filed with the IRS. You may contact the Virgin Islands Bureau of Internal Revenue to determine if they offer a similar credit and your eligibility.

Credit for other dependents (ODC)

A bona fide resident of the USVI cannot claim ODC on a U.S. income tax return (Form 1040). You may contact the Virgin Islands Bureau of Internal Revenue to determine if they offer a similar credit and your eligibility.

American Opportunity Tax Credit (AOTC)

A bona fide resident of the USVI cannot claim AOTC on a U.S. income tax return (Form 1040). You may contact the Virgin Islands Bureau of Internal Revenue to determine if they offer a similar credit and your eligibility.