W-2GU

Guam Wage and Tax Statement

Agency
IRS
Revision
2026
Fillable fields
268
Pages
7
Official source
IRS form page
Checked
October 21, 2026
Fill W-2GU online
Page 1 of form W-2GU

Form W-2GU: Guam Wage and Tax Statement (2026)

Form W-2GU is the Guam Wage and Tax Statement for 2026. The General Instructions for Forms W-2 and W-3 say Form W-2GU is used to report Guam wages paid by Guam employers. The About page says employers file it to report Guam wages, and that wages subject to U.S. income tax withholding go on Form W-2 instead.

The employer completes a separate form for each employee it reports. It shows wages, Guam income tax withheld, and social security and Medicare wages and taxes. Copy A goes to the Social Security Administration (SSA) with Form W-3SS, Copy 1 goes to the Guam Department of Revenue and Taxation, and Copies B and C go to the employee.

The form says Copy A printed from IRS.gov is for informational purposes only and is not filed with the SSA, while Copy B and the other copies in black may be downloaded, completed and printed for the employee. You can fill out Form W-2GU free in your browser on this page and download it without an account.

What's on Form W-2GU

Boxes a to f: who it is about

The employee's social security number, the employer identification number (EIN), the employer's name, address and ZIP code, an optional control number, and the employee's name and address.

Boxes 1 and 2: wages and Guam tax

Box 1 holds wages, tips and other compensation. Box 2 is labeled Guam income tax withheld; the instructions say it shows the total Guam income tax withheld.

Boxes 3 to 7: social security and Medicare

Social security wages, social security tax withheld, Medicare wages and tips, Medicare tax withheld and social security tips. Boxes 8, 9 and 10 have no caption on Form W-2GU.

Boxes 11 and 12: plans and codes

Box 11 reports nonqualified plan amounts. Boxes 12a to 12d hold coded items; the form says code DD, the cost of employer-sponsored health coverage, is not taxable.

Boxes 13 and 14

Box 13 has checkboxes for statutory employee, retirement plan and third-party sick pay. Box 14a is for other information, and box 14b holds Treasury Tipped Occupation Codes.

The four copies

Copy A for the SSA, Copy 1 for the Guam Department of Revenue and Taxation, Copy B to be filed with the employee's Guam tax return, and Copy C for the employee's records.

How to fill out Form W-2GU

  1. 1

    Boxes a to f

    Enter the employee's SSN in box a and the EIN in box b. The instructions list using the employee's SSN as the EIN as a common error. In box e, enter the first name and middle initial, then the surname, then an optional suffix.

  2. 2

    Boxes 1 and 2

    Enter taxable wages, tips and other compensation in box 1 and the total Guam income tax withheld in box 2. The instructions say box 1 leaves out elective deferrals such as section 401(k) contributions, except section 501(c)(18) contributions.

  3. 3

    Boxes 3 to 7

    Enter social security and Medicare wages and taxes. The instructions say boxes 3 and 7 together cannot exceed $184,500, the 2026 social security wage base, and the SSA rejects reports where Medicare wages and tips are less than social security wages plus tips.

  4. 4

    Boxes 12 and 13

    Enter each code and amount in boxes 12a to 12d. The instructions say Copy A holds no more than four box 12 items, with a separate form for more. Check all box 13 boxes that apply.

  5. 5

    Box 14

    Box 14a holds labeled items such as union dues or health insurance premiums deducted. Box 14b takes up to two Treasury Tipped Occupation Codes when cash tips are reported in box 12 with code TP.

  6. 6

    Check the format

    For paper forms the instructions ask for decimal points and cents, no dollar signs, black ink, and 12-point Courier font if possible, and say not to cut, fold or staple Copy A.

Why fill Form W-2GU on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where each copy goes, deadlines and corrections

Copy A to the SSA

Copy A goes to the SSA with Form W-3SS, electronically through www.ssa.gov/bso or on official scannable paper. The form says not to file Copy A downloaded from IRS.gov. Paper goes to Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001.

Copy 1 to the territory

The instructions say to file Copy 1 of Form W-3SS and Forms W-2GU at: Guam Department of Revenue and Taxation, P.O. Box 23607, Barrigada, GU 96921.

Deadlines

The instructions give February 1, 2027 as the due date for filing 2026 Forms W-2GU with the SSA and for furnishing the employee copies. Form 8809 asks for one 30-day extension to file, which the IRS grants only in extraordinary circumstances or catastrophe.

E-filing

The instructions say Forms W-2GU are e-filed when the employer files at least 10 information returns in a calendar year, counting Forms W-2 and the other information returns they list.

Corrections

Errors on a filed form are corrected with Form W-2c and Form W-3c. On Form W-2c, box c takes the year and "GU", for example 2026 and GU.

Phone help from the SSA

The instructions list 510-970-8247 (not a toll-free number) for the SSA's Employer Services Liaison Officer for Guam, the Northern Mariana Islands or American Samoa.

Related forms

Who fills out Form W-2GU?

  • Guam employers

    The instructions say Form W-2GU reports Guam wages paid by Guam employers. The employer fills in a separate form for each employee it reports.

  • Employees who receive it

    The employee gets Copies B and C. The Notice to Employee says to file Copy B with the 2026 Guam income tax return and keep Copy C for records.

  • Payroll services and agents

    The instructions say a reporting agent or payroll service may sign the transmittal for the employer when authorized, but the employer stays responsible for furnishing and filing the forms on time.

  • Not for U.S. income tax withholding

    The About page says not to use this form for wages subject to U.S. income tax withholding. Form W-2 shows U.S. income tax withheld.

  • Other territories

    The instructions name Form W-2AS for American Samoa, Form W-2GU for Guam, Form W-2VI for the U.S. Virgin Islands and Form W-2CM for the Northern Mariana Islands, and say they do not cover Puerto Rico wage statements.

The employer completes and files the form. The employee receives Copies B and C and files Copy B with their Guam income tax return.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form W-2GU

Who files Form W-2GU?

The employer. The instructions say it reports Guam wages paid by Guam employers. The employee receives Copies B and C.

Can Copy A from IRS.gov be filed with the SSA?

No. The form says Copy A from IRS.gov is for informational purposes only and cannot be scanned, and a penalty may apply to forms that can't be scanned. Copy B and the other black copies may be printed for the employee.

When is the 2026 Form W-2GU due?

The instructions give February 1, 2027 for filing with the SSA and for furnishing copies to employees.

How is Form W-2GU different from Form W-2?

The About page says Form W-2GU reports Guam wages and is not for wages subject to U.S. income tax withholding. Form W-2 shows U.S. income tax withheld.

What does the employee do with it?

The form says to file Copy B with the 2026 Guam income tax return and keep Copy C. If the name, SSN or address is wrong, the employee asks the employer to correct the record and file Form W-2c.

Which transmittal goes with it?

Form W-3SS. The form says to send the entire Copy A page with Copy A of Form W-3SS to the SSA, and that photocopies are not acceptable.

Do codes TA, TP and TT apply?

The instructions say employers filing Form W-2GU should check with the respective territory for applicability of these box 12 codes.