EIP Program: Q&A’s for US Territories and Freely Associated States

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Residents of Guam and other territories who have questions about their stimulus checks provided under the Economic Impact Payment (EIP) program can find answers on the Economic Impact Payment FAQ page on the Internal Revenue Service’s website.

1. Q10. I am a citizen or resident of one of the Freely Associated States (Federated States of Micronesia, the Republic of the Marshall Islands, and the Republic of Palau).  Can I be eligible to receive a Payment? (added June 8, 2020)

A10. Citizenship or residency status in the Freely Associated States, by itself, does not entitle you to a Payment.  However, if you are a resident of a U.S. territory for the tax year 2020 for U.S. territory income tax purposes, you can be eligible for a Payment from the U.S. territory tax agency.  To determine whether you are eligible for a Payment from a U.S. territory tax agency, consult with your U.S. territory tax agency.   Alternatively, if you are not a resident of a U.S. territory for the tax year 2020 but you are a U.S. citizen or U.S. resident for federal income tax purposes, you may be eligible for a Payment from the IRS.

2. Q11. What does it mean if I received a Payment from both the IRS and a U.S. territory tax agency? (added June 8, 2020)

A11. In general, eligible individuals should not receive a Payment from both the IRS and a U.S. territory tax agency.  If you have received a Payment from more than one jurisdiction and you are a resident of a U.S. territory for the 2020 tax year, please consult your U.S. territory tax agency concerning information about Payments received by U.S. territory residents from the IRS, including incorrect or duplicate Payments.  If you have received a Payment from more than one jurisdiction and you are a NOT a resident of a U.S. territory for the 2020 tax year, you should return any incorrect or duplicate Payments received from the U.S. territory tax agency to the IRS pursuant to the instructions about repayments.