IRS Form W-2GU – Guam Wage and Tax Statement (Guam Version)

IRS Form W-2GU – Form W-2GU, officially titled the Guam Wage and Tax Statement, is the territory-specific version of the IRS Form W-2 used exclusively by employers in Guam to report wages, tips, other compensation, and Guam territorial income tax withheld from employees.

It differs from the standard Form W-2 because it reports Guam income tax (not U.S. federal income tax) in Box 2. Use the regular Form W-2 for wages subject to U.S. federal income tax withholding.

Who Must File Form W-2GU?

Guam employers (including businesses, government agencies, and nonprofit organizations operating in Guam) must file Form W-2GU if they:

  • Pay wages, tips, or other compensation to one or more employees for services performed in Guam.
  • Withhold any Guam territorial income tax, or
  • Pay $2,000 or more in wages (even without withholding) in the calendar year (threshold increased for wages after 2025; previously lower).

Do not use W-2GU for wages subject to U.S. federal income tax withholding—report those on a standard Form W-2. Employers with employees working in both Guam and the 50 states may need to issue separate forms.

Key Differences from Standard Form W-2

  • Box 2 → Reports Guam income tax withheld (territorial tax), not federal income tax.
  • Boxes 15–20 (State/local tax information) → Not applicable.
  • Boxes 8 (Allocated tips) and 10 (Dependent care benefits) → Not applicable.
  • Box 14 → Split into 14a (Other) and 14b (Treasury Tipped Occupation Code(s)) on newer forms (2026 version onward).
  • Social Security (FICA) and Medicare taxes (Boxes 3–6) are reported the same as on the mainland (federal rules apply).
  • No state ID number or local tax sections.

Form W-2GU is filed with a Form W-3SS (Transmittal of Wage and Tax Statements for U.S. Territories) when submitting to the SSA.

How to Complete Form W-2GU (Box-by-Box Guide)?

Most boxes follow standard W-2 instructions. Key Guam-specific elements:

  • Box 1 — Wages, tips, other compensation (Guam-source taxable wages).
  • Box 2 — Guam income tax withheld.
  • Boxes 3–7 — Social security wages/tax withheld, Medicare wages/tips/tax withheld, social security tips (federal FICA rules).
  • Box 12 — Use standard IRS codes (e.g., D for 401(k), C for group-term life insurance); newer codes like TA, TP, TT may apply—check with Guam DRT for applicability.
  • Box 13 — Checkboxes for Statutory employee, Retirement plan, Third-party sick pay.
  • Box 14a — Other (e.g., additional info).
  • Box 14b — Treasury Tipped Occupation Code(s) (for tipped employees).

Employee name, SSN, address, employer EIN, and control number must be accurate. Truncate SSNs on employee copies (Copy B, C, 2) but not on Copy A.

Filing Deadlines for Form W-2GU

  • To employees (Copies B, C, 2): January 31 of the following year (next business day if weekend/holiday). For tax year 2025 wages → due January 31, 2026.
  • To SSA (Copy A + W-3SS): Generally January 31 (or February 1, 2027 for 2026 tax year forms).
  • To Guam DRT (Copy 1 + W-3SS): Same deadline as SSA filing.

E-filing is strongly encouraged and mandatory if you file 10 or more information returns (W-2GU + 1099s) in a year.

Where and How to File?

  1. To Social Security Administration (SSA) — Copy A of W-2GU + Form W-3SS (paper or electronic). Address: Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001.
  2. To Guam Department of Revenue and Taxation (DRT) — Copy 1 of W-2GU + Form W-3SS. Mail to: Guam Department of Revenue and Taxation, P.O. Box 23607, Barrigada, GU 96921. Or e-file online at GuamTax.com (preferred).
  3. Electronic filing — Use GuamTax.com for direct submission to DRT (must use SSA EFW2 format). Register in advance if required.

Download the official IRS Form W-2GU PDF here: https://www.irs.gov/pub/irs-pdf/fw2gu.pdf (current version for the applicable tax year).

Tax Implications for Employees

  • File your Guam territorial income tax return with the Guam DRT (using Copy B of W-2GU).
  • If you have Guam-source income and also file a U.S. federal return (e.g., if you have income from the 50 states or meet other criteria), you may need Form 5074 (Allocation of Individual Income Tax to Guam or the CNMI) to allocate income and taxes properly.
  • Social Security and Medicare taxes are federal and reported normally.

Common Mistakes to Avoid

  • Using the wrong form (W-2 instead of W-2GU or vice versa).
  • Reporting U.S. federal income tax in Box 2.
  • Missing the separate filing to Guam DRT.
  • Late furnishing to employees (penalties apply).
  • Incorrect SSN or name mismatches (delays processing).

Recent Updates (2024–2026 Forms)

  • Box 14 revised (split into 14a/14b).
  • New Box 12 codes (TA, TP, TT) — confirm applicability with Guam DRT.
  • Wage reporting threshold increased to $2,000 (post-2025).
  • Higher penalties for late or incorrect filings (inflation-adjusted).

For the most current instructions, always refer to the General Instructions for Forms W-2 and W-3 on IRS.gov and GuamTax.com.

Official Resources:

This guide is based on official IRS and Guam Department of Revenue and Taxation information (as of 2026). Tax rules can change—consult a tax professional or the official agencies for your specific situation.

Download Form W-2GU: https://www.irs.gov/pub/irs-pdf/fw2gu.pdf