As a resident of American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, or the U.S. Virgin Islands, you may be eligible for the Child Tax Credit. However, your eligibility and the process for claiming the credit are managed through your local U.S. Territory tax agency rather than directly through the IRS.
For the year 2021, the Child Tax Credit underwent several changes:
- Eligibility and Claiming Process: Residents of these U.S. territories should contact their local Territory tax agency to determine their eligibility and to claim the Child Tax Credit. This includes the possibility of receiving advance Child Tax Credit payments.
- Changes in Credit Amount: The Child Tax Credit was expanded for 2021. The credit amount increased to up to $3,600 for each qualifying child under age 6 and up to $3,000 for each qualifying child aged 6 to 17. These amounts are based on the child's age at the end of 2021.
- Refundability: The credit became fully refundable for 2021, meaning you could receive the full amount of the credit even if you had no income or did not owe any U.S. Social Security taxes.
- Advance Payments: For 2021, eligible families could receive advance payments of the Child Tax Credit, which were distributed periodically throughout the year.
To summarize, as a resident of American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, or the U.S. Virgin Islands, you should contact your local Territory tax agency to confirm your eligibility and to understand the specific procedures for claiming the Child Tax Credit for 2021. The credit amounts were increased, and the credit was made fully refundable for that year.
Sources:
Publication 17 (2023)
Publication 1321 (10/2023)
§ 24. Child tax credit
