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Form W2GU: Guam Wage and Tax Statement
IRS Form W2GU is Guam Wage and Tax Statement, which reports wages and taxes paid to employees for filing with the SSA. Elective deferrals under code G are limited to $24,500.
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IRS Form W2GU - Guam Wage and Tax Statement
IRS Form W2GU is Guam Wage and Tax Statement, which reports wages and taxes paid to employees for filing with the SSA. Elective deferrals under code G are limited to $24,500.
Risk Radar
Scan points- 1Do not print and file Copy A downloaded from this website with the SSA; a penalty may be imposed.
- 2Filing without keeping Copy C for at least 3 years post-filing deadline.
- 3Using a copy of Form W2GU that cannot be scanned when filing electronically with SSA.
- 4Not correctly reporting uncollected tax on tips using codes A or B in Box 12.
- 5Forgetting to report the taxable cost of group-term life insurance over $50,000 (Code C).
Plain English
This form tells the Social Security Administration (SSA) exactly how much money was earned by an employee in Guam and what amount of tax was taken out. It also tracks special payments or contributions made on behalf of the worker throughout the year. Employers use this to report wages and taxes paid to their employees.
Submission Date
- Filing date: 2026-01-12 16:10:54
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting wages and taxes paid to employees for filing with the SSA (Guam Wage and Tax Statement).
- Do not use Copy A of Form W2GU if you plan to file electronically with the SSA, as a penalty may be imposed for filing forms that cannot be scanned.
- Check Form 1040 instructions when determining if you are required to file a tax return.
Form selector
Use this form or another form?
Filing with Guam income tax return
This copy must be filed with your 2026 Guam income tax return.
✓ Check the Notice to Employee on the back of Copy B.
Keeping records for personal use
Keep this copy for your records, and keep it for at least 3 years after the due date for filing your income tax return.
✓ Check Form W-2GU instructions regarding retention periods.
Correcting errors reported to SSA
Ask your employer to file this form with the SSA to fix name, amount, or SSN errors.
✓ Ensure you receive copies of Form W-2c from your employer.
Form W-2c (Corrected Wage and Tax Statement)
Deadline or filing window
The required retention period for Copy C of IRS Form W2GU is at least 3 years after the due date for filing your income tax return. To protect social security benefits, employers should keep Copy C until they begin receiving those benefits, just in case questions arise about earnings.
Checklist
What you need before filling it out
Box 12 (Code TP)
Treasury Tipped Occupation Code(s) from Box 14b · Form W-2GU
Copy B
Must be filed with your 2026 Guam income tax return · Form W-2GU (Notice to Employee)
Box 3 (Social security wages)
Wages reported in Box 1 and tips · Form W-2GU
Copy C
For employee's records · Form W-2GU
Elective deferrals under code G
Limit is $24,500 · Box 12a/Code G
Before you submit
- 1Ensure the current edition used is 20/26.
- 2Verify that Copy A of IRS Form W2GU is being submitted to the Social Security Administration (SSA), as photocopies are not acceptable for this page.
- 3Confirm Box 13 reflects special limits if the 'Retirement plan' box on Form W2GU is checked, referencing Pub. 590-A.
- 4Check that Control Number (Box d) and Employer Identification Number (EIN) (Box b) are correctly entered for the employer.
- 5Verify that Box 1 represents total Wages, tips, other compensation reported to the SSA.
- 6Confirm that if an employee made a deferral and received a distribution in the same calendar year while being age 62 or older by year-end, Form SSA-131 was filed with the SSA and a copy provided.
- 7If reporting cash tips, confirm Box 14b includes the Total amount of cash tips reported to the employer (TP).
- 8Ensure that if an employee is subject to self-employment taxes, estimated tax payments were made to the U.S. Internal Revenue Service (IRS), as advised on Form W2GU.
- 9If Box 14b includes total qualified overtime compensation (TT), confirm this amount was used when determining the qualified overtime compensation deduction.
How to file this form
- 1Complete all required fields on Form W-2GU, ensuring Copy B and Copy C are properly filled out.
- 2Ask your employer to file Form W-2c with the Social Security Administration (SSA) if any errors exist in name, amount, or SSN.
- 3File Copy B of Form W-2GU with your 2026 Guam income tax return.
- 4Keep Copy C of Form W-2GU for at least 3 years after the due date for filing your income tax return.
Known limitations
- 1Copy A of Form W2GU is provided for informational purposes only.
- 2The online version of Form W2GU printed from the website is not scannable, which may cause a penalty if filed with the SSA.
- 3If filing Form 1040 or 1040-SR, excess tax must be claimed as a credit on that form.
- 4For unreported tip income, Form 4137 must be filed with the income tax return to determine social security and Medicare tax owed.
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
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Fillable formOpen in Editor->The current edition of IRS Form W2GU is dated 1/7/26. For the latest information regarding developments related to this form, users should consult www.irs.gov/FormW2GU.
What changed or needs a fresh check
- Edition date — confirm 1/7/26
- Copy A status — confirm it is provided for informational purposes only and appears in red.
- Filing copy requirement (for tax return) — confirm Copy B must be filed with the 2026 Guam income tax return.
- Record retention period — confirm Copy C should be kept for at least 3 years after the due date for filing your income tax return.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form W2GU for your records.
- 2If filing Copy A (for SSA), ensure it is scannable; photocopies are not acceptable for submission to the Social Security Administration.
- 3Copy B must be filed with the employee’s Guam Tax Return.
- 4Copy C is retained for the employee's records.
Sources
- SRCInstructions p.1 — Copy A of this form is provided for informational purposes only.
- SRCInstructions p.1 — The online version printed from this website is not scannable; filing it with the SSA may incur a penalty.
- SRCInstructions p.2 — Form W-2GU, Copy A, must be sent to the Social Security Administration (photocopies are not acceptable).
- SRCInstructions p.4 — Form W-2GU, Copy B is designated 'To Be Filed With Employee’s Guam Tax Return'.
- SRCInstructions p.6 — Form W-2GU, Copy C is designated 'For EMPLOYEE’S RECORDS'.
- SRCInstructions p.5 — If filing Form 1040 or 1040-SR, the excess tax must be claimed as a credit on that form.
- SRCInstructions p.5 — Unreported tip income requires filing Form 4137 to determine social security and Medicare tax owed.
Common confusion points
Which copy do I send to the SSA?
Copy A of Form W2GU (which appears in red) must be sent, and it must be scannable.
→ Confirm you are sending the official printed version or a digital scan.
What is the difference between Copy B and Copy C?
Copy B is for filing with the employee’s Guam Tax Return; Copy C is for the employee’s personal records.
→ Check which copy matches the recipient requirement (Guam Dept. of Revenue/Taxation).
Can I use a downloaded form that isn't from this website?
Yes, but if you download it, ensure it is one of the black copies (Copy B or C) to be used for filing/distribution.
→ Verify the copy color matches your intended recipient.
What happens with unreported tips?
You must file Form 4137 and enter that amount on the wages line of your tax return; this credits your social security record.
→ Check if you are required to report tips on Form 8959 as well.
If I file electronically, what should I use?
You may file Forms W-2 and W-3 electronically using the SSA’s Employer W-2 Filing Instructions page.
→ Ensure your submission method matches the instructions provided by the SSA.
What if you are filing Form 1040-SR instead of 1040?
If you file Form 1040-SR, you must still claim any excess tax as a credit on that specific form.
→ Confirm which primary IRS return you are submitting with the W2GU data.
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Questions about IRS Form W2GU
What is IRS Form W2GU used for?
This form tells the Social Security Administration (SSA) exactly how much money was earned by an employee in Guam and what amount of tax was taken out. It also tracks special payments or contributions made on behalf of the worker throughout the year. Employers use this to report wages and taxes paid to their employees.
Who must file IRS Form W2GU?
Employers must file Form W2GU, as it serves as the wage and tax statement for those who pay Guam workers.
What information does IRS Form W2GU require?
The form collects details such as uncollected social security and Medicare tax on tips (Codes A and B), taxable cost of group-term life insurance over $50,000 (Code C), and various types of elective deferrals listed in Box 12.
Where do I file IRS Form W2GU?
Forms W-2 and W-3 (including W2GU) may be filed electronically on the SSA’s Employer W-2 Filing Instructions and Information web page, or printed copies can be used for state/local governments.
How do I complete IRS Form W2GU?
Employers fill out the form by reporting wages and taxes across various boxes, paying close attention to Box 12 codes. After completing it, employers must keep Copy C for at least 3 years after filing their income tax return. The official printed version of Form W2GU is scannable.
What happens if IRS Form W2GU is filed incorrectly?
A penalty may be imposed if an employer files a copy of Form W2GU that cannot be scanned.
Which copy do I send to the SSA?
Copy A of Form W2GU (which appears in red) must be sent, and it must be scannable. Confirm you are sending the official printed version or a digital scan.
What is the difference between Copy B and Copy C?
Copy B is for filing with the employee’s Guam Tax Return; Copy C is for the employee’s personal records. Check which copy matches the recipient requirement (Guam Dept. of Revenue/Taxation).
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