IRS Form W-2GU 2018 Guam Wage and Tax Statement

IRS Form W-2GU or the "Guam Wage And Tax Statement" is tax form released and collected by the United States Internal Revenue Service. The January 1, 2018 version of the W-2GU Form can be downloaded below in PDF-format.

The "Guam Wage And Tax Statement" can be filed digitally and submitted online or printed out and sent to the IRS mailing address.

ADVERTISEMENT
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
11 Nonqualified plans
12a See instructions for box 12
Last name
Suff.
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
Guam
2018
Department of the Treasury—Internal Revenue Service
Wage and Tax Statement
For Privacy Act and Paperwork Reduction Act
Form
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
11 Nonqualified plans
12a
Last name
Suff.
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
2018
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
11 Nonqualified plans
12a See instructions for box 12
Last name
Suff.
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
2018
Guam
Department of the Treasury—Internal Revenue Service
Wage and Tax Statement
This information is being furnished to the
Form
Guam Department of Revenue and Taxation.
Copy B—To Be Filed With Employee’s Guam Tax Return
Notice to Employee
Do you have to file? Refer to the Form 1040 instructions to determine if you are
(Also see the Instructions for Employee on this page and the back of Copy C.)
required to file a tax return. Even if you don’t have to file a tax return, you may be
Instructions for Employee
eligible for a refund if box 2 shows an amount or if you are eligible for any credit.
Copies B and C; corrections. File Copy B of this form with your 2018 Guam
(Also see Notice to Employee on this page.)
income tax return. Keep Copy C for your records. If your name, social security
Box 5. You may be required to report this amount on Form 8959, Additional
number (SSN), or address is incorrect, correct Copies B and C and ask your
Medicare Tax. See the Form 1040 instructions to determine if you are required to
employer to correct your employment record. Be sure to ask your employer to file
complete Form 8959.
Form W-2c, Corrected Wage and Tax Statement, with the Social Security
Administration (SSA) to correct any name, amount, or SSN error reported to the
Box 6. This amount includes the 1.45% Medicare Tax withheld on all Medicare
SSA.
wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on
any of those Medicare wages and tips above $200,000.
Estimated tax. If you expect to owe $1,000 or more in tax (including self-
employment tax) for 2019, you may have to make estimated tax payments to the
Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from
U.S. Internal Revenue Service. Use Form 1040-ES, Estimated Tax for Individuals.
a nonqualified deferred compensation or nongovernmental section 457(b) plan or
(b) included in box 3 and/or 5 if it is a prior year deferral under a nonqualified or
Clergy and religious workers. If you aren’t subject to social security and
section 457(b) plan that became taxable for social security and Medicare taxes this
Medicare taxes, see Pub. 517, Social Security and Other Information for Members
year because there is no longer a substantial risk of forfeiture of your right to the
of the Clergy and Religious Workers.
deferred amount. This box shouldn’t be used if you had a deferral and a
Cost of employer-sponsored health coverage (if such cost is provided by the
distribution in the same calendar year. If you made a deferral and received a
employer). The reporting in box 12, using code DD, of the cost of employer-
distribution in the same calendar year, and you are or will be age 62 by the end of
sponsored health coverage is for your information only. The amount reported
the calendar year, your employer should file Form SSA-131, Employer Report of
with code DD is not taxable.
Special Wage Payments, with the Social Security Administration and give you a
Credit for Guam income tax withheld. If you are required to file your return with
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 2018
generally limited to a total of $18,500 ($12,500 if you have only SIMPLE plans;
and more than $7,960.80 in social security tax was withheld, you can have the
$21,500 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 $18,500. 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 with the United
However, if you were at least age 50 in 2018, your employer may have allowed
States, you must claim the excess tax as a credit on Form 1040.
an additional deferral of up to $6,000 ($3,000 for section 401(k)(11) and 408(p)
Unreported tip income. You must file Form 4137, Social Security and Medicare
SIMPLE plans). This additional deferral amount is not subject to the overall limit on
Tax on Unreported Tip Income, with your income tax return to report at least the
elective deferrals. For code G, the limit on elective deferrals may be higher for the
allocated tip amount unless you can prove a smaller amount with adequate
last 3 years before you reach retirement age. Contact your plan administrator for
records. If you have records that show the actual amount of tips you received,
more information. Amounts in excess of the overall elective deferral limit must be
report that amount even if it is more or less than the allocated tips. Use Form 4137
included in income. See the “Wages, Salaries, Tips, etc.” line instructions for your
to figure the social security and Medicare tax owed on tips you didn’t report to
tax return.
your employer. Enter this amount on the wages line of your tax return. (Form
(continued on back of Copy C)
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).

Download IRS Form W-2GU 2018 Guam Wage and Tax Statement

744 times
Rate
4.7(4.7 / 5) 52 votes
ADVERTISEMENT
Page of 9