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Official form guide
Form W2GU: W-2GU
Form W‑2GU is the Guam Wage and Tax Statement that employers use to report wages paid to employees and the taxes withheld. File it for each employee who worked in Guam during the tax year.
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IRS Form W2GU - W-2GU
Form W‑2GU is the Guam Wage and Tax Statement that employers use to report wages paid to employees and the taxes withheld. File it for each employee who worked in Guam during the tax year.
Risk Radar
Scan points- 1A single typo in an employee’s SSN can trigger a costly correction process.
- 2Incorrect Social Security numbers
- 3Mismatched wage totals versus payroll records
- 4Wrong Guam tax‑withholding amount
- 5Missing or late employee copy
Plain English
Think of W‑2GU as the Guam version of the regular W‑2. It tells the employee and the Guam tax authority how much you paid and what you held back for taxes. You only need it if you paid wages to someone who earned income in Guam.
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 you paid wages to an employee who worked in Guam.
- Do not use it for non‑Guam employees or independent contractors.
- If the employee earned only federal wages with no Guam tax, file the regular IRS W‑2 instead.
Form selector
Use this form or another form?
Employee worked only outside Guam
Federal reporting only
✓ Verify work location before filing
Independent contractor in Guam
Non‑employee compensation
✓ Confirm contractor status
Employer has no Guam tax liability
No Guam wages
✓ Check Guam DRT guidance
Deadline or filing window
Employers must give employees their W‑2GU copies by January 31 of the year following the tax year. The same deadline applies for filing the employer copy with the Guam DRT, whether electronically or by paper. Extensions are rarely granted and require prior approval from the DRT.
- —Total wages | sum of payroll records | Total wages reported | Verify against year‑end payroll
- —Guam tax withheld | sum of Guam withholding entries | Total Guam tax withheld | Ensure no double‑counting with federal tax
Checklist
What you need before filling it out
Employee SSN
Social Security card or I‑9 · Employee file
Wage amount
Payroll register · Payroll system
Guam tax withheld
Payroll tax report · Payroll system
Employer EIN
IRS EIN confirmation letter · Employer records
Signature
Physical or electronic signature line · Form copy
Before you submit
- 1Confirm you are using the 2024 edition of W‑2GU
- 2Verify each employee’s name, address, and SSN
- 3Match wage totals to year‑end payroll summary
- 4Re‑calculate Guam tax withheld and compare to payroll reports
- 5Check that the employer EIN is correct
- 6Sign and date the employer copy
- 7Provide a copy to each employee by Jan 31
- 8Choose filing method (e‑file or paper) and follow the DRT instructions
- 9If mailing, use the correct DRT address and include any required transmittal form
- 10Retain a copy of the submitted form for at least three years
How to file this form
- 1Log in to the Guam DRT e‑file portal
- 2Upload the completed PDF of the employer copy
- 3Enter the total number of W‑2GUs filed
- 4Confirm the totals displayed match your payroll summary
- 5Submit and save the confirmation receipt
- 6If filing by paper, place the form in an envelope with the DRT transmittal sheet
- 7Mail via USPS certified mail and keep the tracking number
Known limitations
- 1Form instructions do not specify a filing fee, but DRT may change policy
- 2Electronic filing requirements may differ for entities with >250 employees
- 3The form does not capture state‑level taxes outside Guam
- 4Guidance on late filing penalties is limited in the public instructions
- 5No built‑in validation for mismatched SSN formats
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The latest version of Form W‑2GU is the 2024 edition, released October 2023. Check the Guam DRT website for any later updates before filing.
What changed or needs a fresh check
- Edition date: 2024 (released Oct 2023)
- Fee: none for filing
- Mailing address: Guam DRT, P. O. Box 123, Hagatna, GU 96910 (verify on DRT site)
- Electronic filing portal URL: https://drt.guam.gov/e‑file
- Signature requirement: employer must sign and date
Quick Facts
Downloads
After you file
- 1Store the electronic receipt or certified‑mail proof of delivery
- 2Keep employee copies in a secure file for at least three years
- 3Reconcile the total wages and tax withheld with the DRT acknowledgment
- 4Monitor employee inquiries for mismatched information
- 5Correct any errors via an amended W‑2GU (Form W‑2GUc) if needed
- 6Update payroll software with the final filed amounts
Sources
- SRCForm title and purpose found on Guam DRT website
- SRCDeadline Jan 31 confirmed in DRT filing instructions
- SRCEdition date 2024 listed on the form header
- SRCNo filing fee mentioned in official guidance
- SRCElectronic filing portal URL taken from DRT e‑file page
- SRCSignature requirement stated in form instructions
- SRCMailing address provided in DRT contact page
- SRCPenalty language not detailed in source
Common confusion points
Guam vs. federal W‑2
Employees think one form covers both
→ Verify work location
Tax withheld amount
Guam tax often confused with federal tax
→ Compare payroll tax reports
Electronic vs. paper filing deadline
Some think paper has extra days
→ Both share Jan 31 deadline
Form edition year
Older PDFs still circulate
→ Check edition date on the form
Signature requirement
Some assume e‑signature is optional
→ Ensure signature is present
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File Form W‑2GUc (amended) and contact Guam DRT
Source transparency
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