IRS Form W-2GU "Guam Wage and Tax Statement"

What Is W-2GU Form?

IRS Form W-2GU, Guam Wage and Tax Statement is a form used by the residents of Guam to report their wages and tax deductions. The document was issued by the Internal Revenue Service (IRS). The is revised annually. Download the latest version of the IRS Form W-2GU through the link below. Besides, the IRS can send you a paper version of the form upon request.

If you need to submit 250 and more forms, you are required to do it electronically. Even if you file less than 250 forms, the SSA encourages sending them via online service to save time and efforts. Detailed information is provided in the IRS-Distributed Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2C, and W-3C).

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​Form W-2GU Instructions

IRS W-2GU Form is filled out by the employers to report information about the Guam salary tax and wages. Do not submit this document to provide information about the income subjected to the United States tax withholdings. Use the IRS Form W-2, Wage and Tax Statement for this purpose.

Form W-2GU consists of five copies. Use them as follows:

  1. Copy A. File it with the Social Security Administration (SSA);
  2. Copy 1. Submit it to the Guam Department of Revenue and Taxation;
  3. Copy B. Provide it to your employee to file with Guam Tax Return;
  4. Copy C. Furnish this copy to your employee to keep with the tax records; and
  5. Copy D. Keep it for your records.

The due date for W-2GU Form is January 31. You can ask for a 30-day extension for filing the form with the SSA by submitting IRS Form 8809. Note that the extension is granted in exceptional situations only (e.g., fire, natural disaster, or similar cases).

If you do not submit the Guam wage and tax statement on time, the following penalties may be applied:

  • $50 per form if you submit the required forms within 30 days after the deadline. The maximum penalty is $194,500 per year for small businesses and $556,500 per year for all the rest;
  • $110 per form if you file the required forms more than 30 days after the due date but before August 1. In this case, the maximum fine is $556,500 per year for small businesses and $1,669,500 for the rest;
  • $270 per form if you submit the necessary forms after August 1 or fail to submit them at all. Maximal amount for small businesses is $1,113,000 per year, for the rest - $3,339,000; and
  • If you did not file on time due to the intentional disregard, the penalty is minimum $550 per form and no maximum penalty is applicable in this case.

Mail Copies A of the Forms W-2GU and W-3SS, Transmittal of Wage and Tax Statement to the following address: Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001

File Copies 1 of the forms to the following address: Guam Department of Revenue and Taxation, P.O. Box 23607, GMF, GU 96921

​IRS W-2GU Related Forms

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Download IRS Form W-2GU "Guam Wage and Tax Statement"

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Attention:
You may file Forms W-2 and W-3 electronically on the SSA’s
Employer
W-2 Filing Instructions and Information
web page, which is also accessible
at www.socialsecurity.gov/employer. You can create fill-in versions of
Forms W-2 and W-3 for filing with SSA. You may also print out copies for
filing with state or local governments, distribution to your employees, and
for your records.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in
red, similar to the official IRS form. The official printed version of this IRS form is scannable,
but the online version of it, printed from this website, is not. Do not print and file Copy A
downloaded from this website with the SSA; a penalty may be imposed for filing forms that
can’t be scanned. See the penalties section in the current
General Instructions for Forms
W-2 and
W-3, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded, filled in, and printed and used to satisfy the requirement to provide the
information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a
scannable Copy A for filing, go to IRS’
Online Ordering for Information Returns and
Employer Returns
page, or visit
www.irs.gov/orderforms
and click on Employer and
Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and
1179
for more information about printing these tax
forms.
Attention:
You may file Forms W-2 and W-3 electronically on the SSA’s
Employer
W-2 Filing Instructions and Information
web page, which is also accessible
at www.socialsecurity.gov/employer. You can create fill-in versions of
Forms W-2 and W-3 for filing with SSA. You may also print out copies for
filing with state or local governments, distribution to your employees, and
for your records.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in
red, similar to the official IRS form. The official printed version of this IRS form is scannable,
but the online version of it, printed from this website, is not. Do not print and file Copy A
downloaded from this website with the SSA; a penalty may be imposed for filing forms that
can’t be scanned. See the penalties section in the current
General Instructions for Forms
W-2 and
W-3, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded, filled in, and printed and used to satisfy the requirement to provide the
information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a
scannable Copy A for filing, go to IRS’
Online Ordering for Information Returns and
Employer Returns
page, or visit
www.irs.gov/orderforms
and click on Employer and
Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and
1179
for more information about printing these tax
forms.
a Employee’s social security number
For Official Use Only
22222
VOID
OMB No. 1545-0008
b Employer identification number (EIN)
1 Wages, tips, other compensation
2 Guam income tax withheld
c Employer’s name, address, and ZIP code
3 Social security wages
4 Social security tax withheld
5 Medicare wages and tips
6 Medicare tax withheld
7 Social security tips
8
d Control number
9
10
e Employee’s first name and initial
Last name
Suff.
11 Nonqualified plans
12a See instructions for box 12
C
o
d
e
13
Statutory
Retirement
Third-party
12b
employee
plan
sick pay
C
o
d
e
14 Other
12c
C
o
d
e
12d
C
o
f Employee’s address and ZIP code
d
e
W-2GU
2020
Guam
Department of the Treasury—Internal Revenue Service
Wage and Tax Statement
Form
For Privacy Act and Paperwork Reduction Act
Notice, see the separate instructions.
Copy A—For Social Security Administration. Send this entire page with Copy A of
Form W-3SS to the Social Security Administration; photocopies are not acceptable.
Cat. No. 16026K
Do Not Cut, Fold, or Staple Forms on This Page
a Employee’s social security number
22222
VOID
OMB No. 1545-0008
b Employer identification number (EIN)
1 Wages, tips, other compensation
2 Guam income tax withheld
c Employer’s name, address, and ZIP code
3 Social security wages
4 Social security tax withheld
5 Medicare wages and tips
6 Medicare tax withheld
7 Social security tips
8
d Control number
9
10
e Employee’s first name and initial
Last name
Suff.
11 Nonqualified plans
12a
C
o
d
e
13
Statutory
Retirement
Third-party
12b
employee
plan
sick pay
C
o
d
e
14 Other
12c
C
o
d
e
12d
C
o
f Employee’s address and ZIP code
d
e
W-2GU
2020
Guam
Department of the Treasury—Internal Revenue Service
Wage and Tax Statement
Form
Copy 1—For Guam Department of Revenue and Taxation
a Employee’s social security number
OMB No. 1545-0008
b Employer identification number (EIN)
1 Wages, tips, other compensation
2 Guam income tax withheld
c Employer’s name, address, and ZIP code
3 Social security wages
4 Social security tax withheld
5 Medicare wages and tips
6 Medicare tax withheld
7 Social security tips
8
d Control number
9
10
e Employee’s first name and initial
Last name
Suff.
11 Nonqualified plans
12a See instructions for box 12
C
o
d
e
13
Statutory
Retirement
Third-party
12b
employee
plan
sick pay
C
o
d
e
14 Other
12c
C
o
d
e
12d
C
o
f Employee’s address and ZIP code
d
e
W-2GU
2020
Guam
Department of the Treasury—Internal Revenue Service
Wage and Tax Statement
Form
This information is being furnished to the
Guam Department of Revenue and Taxation.
Copy B—To Be Filed With Employee’s Guam Tax Return
Notice to Employee
return. (Form 1040-SS filers, see the instructions for Form 1040-SS, Part I, line 6.)
By filing this form, your social security tips will be credited to your social security
record (used to figure your benefits).
Do you have to file? Refer to the Instructions for Forms 1040 and 1040-SR to
determine if you are required to file a tax return. Even if you don’t have to file a tax
(See also the Instructions for Employee on this page and the back of Copy C.)
return, you may be eligible for a refund if box 2 shows an amount or if you are
eligible for any credit.
Instructions for Employee
Copies B and C; corrections. File Copy B of this form with your 2020 Guam
income tax return. Keep Copy C for your records. If your name, social security
(See also Notice to Employee on this page.)
number (SSN), or address is incorrect, correct Copies B and C and ask your
employer to correct your employment record. Be sure to ask your employer to file
Box 5. You may be required to report this amount on Form 8959, Additional
Form W-2c, Corrected Wage and Tax Statement, with the Social Security
Medicare Tax. See the Instructions for Forms 1040 and 1040-SR to determine if
Administration (SSA) to correct any name, amount, or SSN error reported to the
you are required to complete Form 8959.
SSA.
Box 6. This amount includes the 1.45% Medicare Tax withheld on all Medicare
Estimated tax. If you expect to owe $1,000 or more in tax (including self-
wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on
employment tax) for 2021, you may have to make estimated tax payments to the
any of those Medicare wages and tips above $200,000.
U.S. Internal Revenue Service. Use Form 1040-ES, Estimated Tax for Individuals.
Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from a
Clergy and religious workers. If you aren’t subject to social security and
nonqualified deferred compensation or nongovernmental section 457(b) plan, or (b)
Medicare taxes, see Pub. 517, Social Security and Other Information for Members
included in box 3 and/or 5 if it is a prior year deferral under a nonqualified or
of the Clergy and Religious Workers.
section 457(b) plan that became taxable for social security and Medicare taxes this
year because there is no longer a substantial risk of forfeiture of your right to the
Cost of employer-sponsored health coverage (if such cost is provided by the
deferred amount. This box shouldn’t be used if you had a deferral and a distribution
employer). The reporting in box 12, using code DD, of the cost of employer-
in the same calendar year. If you made a deferral and received a distribution in the
sponsored health coverage is for your information only. The amount reported
same calendar year, and you are or will be age 62 by the end of the calendar year,
with code DD is not taxable.
your employer should file Form SSA-131, Employer Report of Special Wage
Credit for Guam income tax withheld. If you are required to file your return with
Payments, with the Social Security Administration and give you a copy.
the United States or the Commonwealth of the Northern Mariana Islands instead of
Box 12. The following list explains the codes shown in box 12. You may need this
with Guam, add the Guam income tax withheld to the other withholding tax credits
information to complete your tax return. Elective deferrals (codes D, E, F, and S)
on your income tax return.
and designated Roth contributions (codes AA, BB, and EE) under all plans are
Credit for excess social security tax. If you had more than one employer in 2020
generally limited to a total of $19,500 ($13,500 if you have only SIMPLE plans;
and more than $8,537.40 in social security tax was withheld, you can have the
$22,500 for section 403(b) plans if you qualify for the 15-year rule explained in
excess refunded by filing Form 843, Claim for Refund and Request for Abatement,
Pub. 571). Deferrals under code G are limited to $19,500. Deferrals under code H
with the Department of the Treasury, Internal Revenue Service Center, Austin, TX
are limited to $7,000.
73301-0215, USA. However, if you are required to file Form 1040 or 1040-SR with
However, if you were at least age 50 in 2020, your employer may have allowed
the United States, you must claim the excess tax as a credit on Form 1040 or
an additional deferral of up to $6,500 ($3,000 for section 401(k)(11) and 408(p)
1040-SR.
SIMPLE plans). This additional deferral amount is not subject to the overall limit on
Unreported tip income. You must file Form 4137, Social Security and Medicare
elective deferrals. For code G, the limit on elective deferrals may be higher for the
Tax on Unreported Tip Income, with your income tax return to report at least the
last 3 years before you reach retirement age. Contact your plan administrator for
allocated tip amount unless you can prove with adequate records that you
more information. Amounts in excess of the overall elective deferral limit must be
received a smaller amount. If you have records that show the actual amount of tips
included in income. See the “Wages, Salaries, Tips, etc.” line instructions for your
you received, report that amount even if it is more or less than the allocated tips.
tax return.
Use Form 4137 to figure the social security and Medicare tax owed on tips you
(continued on back of Copy C)
didn’t report to your employer. Enter this amount on the wages line of your tax
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