Pago Pago, AMERICAN SAMOA — With the ASG Treasury announcing this week the release later this month of the first payment for the Advance Child Tax Credit funded by federal American Rescue Plan Act (ARPA) of 2021 - some taxpayers are asking “who is a qualifying child” for this federal benefit.

Treasury’s Frequently Asked Questions information sheet shared with the news media states that the child must have an immediately relationship to the taxpayer — son, daughter, stepchild, foster child, brother, sister, or a descendant of any of them.

Additionally, the taxpayer provides more than half the child’s support; child lives with the taxpayer for more than half the tax year; child is properly claimed as a dependent on the individual’s tax return; and the child must have a valid social security number. 

According to ASG Treasury, the first of the two payments for this year will be released on Sept. 29th while the date for the December payment will be made public at a later time.

It says that qualified dependents ages 5 and under, qualify for a total of $1,800 and eligible taxpayers would received 2 payments of $900. Furthermore, qualified dependents ages 6 to 17 qualify for a total of $1,500. Eligible taxpayers will receive two payments of $750. (See last Thursday’s Samoa News edition for details)