Guam - Apply for Senior Citizen and Disability Tax Credit

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Procedure

1. To apply for Senior Citizen and Disability Tax Credit, applicants will need to submit an application to the Department of Revenue and Taxation.
2. A link is provided under 'Documents to Use' section which you can use to download the form.
3. Submit the completed form together with other required documents.

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Required Documents

List down the documents required for successfully completing the procedure.

e.g.
1. Proof of child birth from the Hospital.

Office Locations & Contacts

Department of Revenue and Taxation

Business Hours:
8am - 5pm M-F
excluding holidays

Physical Address:
1240 Army Drive
Barrigada, Guam 96913

Mailing Address:
Department of Revenue & Taxation
Taxpayer Services Division
P.O. Box 23607
GMF, Guam 96921

Phone Directory

Fax: 671-633-2643

Department of Integrated Services for Individuals with Disabilities (DISID)
No. 238 Archbishop FC Flores St., DNA Building, Hagatna, Guam 96910
Phone: 475-5735

Eligibility

Senior citizens tax credit (identification must be provided):

• Applicant must be fifty-five (55) years of age or older
• Applicant must be the HEAD OF HOUSEHOLD who owns and is currently residing on subject property
• Applicant must have lived in Guam for the preceding five (5) consecutive years.

Citizens with Disability Tax Credit:

• Applicant must be at least eighteen (18) years of age or older
• Applicants must be HEAD OF HOUSEHOLD who owns and is currently residing on subect property
• Applicant must meet the definition of "PERMANENT DISABILITY" as established by the Department of Integrated Services for Individuals with Disabilities (DISID). [Letter of confirmation must accompany Affidavit for Tax Credit application].
• Applicant must have lived in Guam for the preceding five (5) consecutive years.

Head of Household of Dependent with Disability Tax Credit:

• Applicant must be the HEAD OF HOUSEHOLD who owns subject property.
• Applicant and Disabled Dependent must be currently residing on subect property.
• Dependent must meet the definition of "PERMANENT DISABILITY" as established by the Department of Integrated Services for Individuals with Disabilities (DISID). [Letter of confirmation must accompany Affidavit for Tax Credit application].
• Applicant (Head of Household) must have lived in Guam for the preceding five (5) consecutive years.

Fees

Explain the fees structure which is required for obtaining the certificate/document.

Validity

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e.g. Birth Certificate Valid Forever

Documents to Use

Application Form - Senior Citizen and Disability Tax Credit

Sample Documents

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Processing Time

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Related Videos

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	

Instructions

Please provide instructions on obtaining the certificate/documents.
e.g. The state office holds birth records since january 1908.

Required Information

Property tax information:

• Primary Identification Number (PIN)
• Parcel description

Ownership record:

• Owners name
• Social security no.
• Mailing and residential address

Need for the Document

This procedure provides information on how you can apply for Senior Citizen and Disability Tax Credit in Guam.

Information which might help

Enter other informations which might help

Other uses of the Document/Certificate

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e.g. Birth Certificate can be used as proof of identity.

External Links

Department of Revenue and Taxation

Others

More information which might help people.