About Form W-2 (GU), Guam Wage and Tax Statement

 

Employers file this form to report Guam wages. Do not use this form to report wages subject to U.S. income tax withholding. Instead, use Form W-2 to show U.S. income tax withheld.


Current Revision

Form W-2 (GU)PDF

General Instructions for Forms W-2 and W-3 (Print VersionPDF)
(Including Forms W-2 (AS), W-2 (CM), W-2 (GU), W-2 (VI), W-3 (SS), W-2 C, and W-3 C)


Recent Developments

SECURE 2.0 Act changes affecting amounts reported on the 2023 Forms W-2, W-2AS, W-2GU, and W-2VI -- 29-JAN-2024

Changes to the previously posted 2024 Forms W-2, W-2AS, W-2GU, and W-2VI -- 18-JAN-2024

New electronic filing requirements for Forms W-2 -- 07-JULY-2023

2021 Forms W-2 Reporting of Qualified Sick Leave & Family Leave Wages Paid Under the Families First Coronavirus Response Act, as amended by the American Rescue Plan -- 26-NOV-2021

Faxing request for extension of time to furnish statements to recipients -- 09-DEC-2020

2020 General Instructions for Forms W-2 and W-3 Corrected for Certain Filing Date and Penalty Amount -- 12-AUG-2020

Sample 2020 Forms W-2, W-2AS, W-2GU, and W-2VI revised to correct alignment of the "VOID" and "box 13" checkboxes -- 12-AUG-2020

2020 Forms W-2 Reporting of Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Under P.L. 116-127 -- 12-AUG-2020


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