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

​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

• IRS Form W-2, Wage and Tax Statement. This form is filled out by the employers engaged in trade or business who are required to provide information about their employees' salaries and taxes deducted from these salaries;
• IRS Form W-2C, Corrected Wage and Tax Statements. Submit the Form W-2C if you have discovered an error on the Forms IRS Forms W-2, W-2AS, W-2GU, W-2C, W-2CM, or W-2VI filed with the SSA and need to correct this error;
• IRS Form W-2AS, American Samoa Wage and Tax Statement. Use this document to provide information about American Samoa salaries and taxes withheld from them;
• IRS Form W-2VI, U.S. Virgin Islands Wage and Tax Statement. Fill out this document to inform your employees and the appropriate federal and local authorities about the United States Virgin Islands wages and tax deductions; and
• IRS Form W-2G, Certain Gambling Winnings. Complete this type of the Form W-2 to report the certain gambling winnings and taxes withheld from them.