Bona fide residents of the Commonwealth of the Northern Mariana Islands – Tax credits

Commonwealth of the Northern Mariana Islands (CNMI)

The CNMI has its own income tax system based partly on the same income tax laws and tax rates as the U.S. Internal Revenue Code and partly on local taxes imposed by the CNMI government. Requests for advice about CNMI residency and tax matters should be addressed to:

Commonwealth of Northern Mariana Islands
Division of Revenue and Taxation
P.O. Box 5234 CHRB
Dandan Commercial Center
Saipan, MP 96950

• You can order forms and publications by calling 670-664-1040.
• You can order forms and publications through fax at 670-664-1015.
• Website: Division of Revenue and Taxation

Earned Income Credit (EIC)

A bona fide resident of the CNMI cannot claim EIC on a U.S. income tax return (Form 1040). You may contact the Commonwealth of Northern Mariana Islands Division of Revenue and Taxation to determine if they offer similar credits and your eligibility.

Additional Child Tax Credit (ACTC)

A bona fide resident of the CNMI cannot claim ACTC on a U.S. income tax return (Form 1040). You may contact the Commonwealth of Northern Mariana Islands Division 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 the CNMI cannot claim ODC on a U.S. income tax return (Form 1040). You may contact the Commonwealth of Northern Mariana Islands Division 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 the CNMI cannot claim AOTC on a U.S. income tax return (Form 1040). You may contact the Commonwealth of Northern Mariana Islands Division of Revenue and Taxation to determine if they offer a similar credit and your eligibility.