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Federal Free Printable 2024 Form W-2GU for 2024 Federal Guam Wage and Tax Statement

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Guam Wage and Tax Statement
2024 Form W-2GU

Attention: You may file Forms W-2 and W-3 electronically on the SSA’s Employer W-2 Filing Instructions and Information web page, which is also accessible at www.socialsecurity.gov/employer. You can create fill-in versions of Forms W-2 and W-3 for filing with SSA. You may also print out copies for filing with state or local governments, distribution to your employees, and for your records. Note: Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file Copy A downloaded from this website with the SSA; a penalty may be imposed for filing forms that can’t be scanned. See the penalties section in the current General Instructions for Forms W-2 and W-3, available at www.irs.gov/w2, for more information. Please note that Copy B and other copies of this form, which appear in black, may be downloaded, filled in, and printed and used to satisfy the requirement to provide the information to the recipient. To order official IRS information returns such as Forms W-2 and W-3, which include a scannable Copy A for filing, go to IRS’ Online Ordering for Information Returns and Employer Returns page, or visit www.irs.gov/orderforms and click on Employer and Information returns. We’ll mail you the scannable forms and any other products you order. See IRS Publications 1141, 1167, and 1179 for more information about printing these tax forms. 22222 a Employee’s social security number VOID For Official Use Only OMB No. 1545-0008 b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Guam income tax withheld c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld 5 Medicare wages and tips 6 Medicare tax withheld 7 Social security tips 8 d Control number 9 e Employee’s first name and initial Last name Suff. 10 11 Nonqualified plans 13 Statutory employee Retirement plan 12a See instructions for box 12 C o d e Third-party sick pay 14 Other 12b C o d e 12c C o d e 12d C o d e f Employee’s address and ZIP code Form W-2GU Guam Wage and Tax Statement 2024 Department of the Treasury—Internal Revenue Service Copy A—For Social Security Administration. Send this entire page with Copy A of Form W-3SS to the Social Security Administration; photocopies are not acceptable. Do Not Cut, Fold, or Staple Forms on This Page For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 16026K 22222 a Employee’s social security number VOID OMB No. 1545-0008 b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Guam income tax withheld c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld 5 Medicare wages and tips 6 Medicare tax withheld 7 Social security tips 8 d Control number 9 e Employee’s first name and initial Last name Suff. 10 11 Nonqualified plans 13 Statutory employee 14 Other Retirement plan 12a C o d e Third-party sick pay 12b C o d e 12c C o d e 12d C o d e f Employee’s address and ZIP code Form W-2GU Guam Wage and Tax Statement Copy 1—For Guam Department of Revenue and Taxation 2024 Department of the Treasury—Internal Revenue Service a Employee’s social security number OMB No. 1545-0008 b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Guam income tax withheld c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld 5 Medicare wages and tips 6 Medicare tax withheld 7 Social security tips 8 d Control number 9 e Employee’s first name and initial Last name Suff. 10 11 Nonqualified plans 13 Statutory employee 14 Other Retirement plan 12a See instructions for box 12 C o d e Third-party sick pay 12b C o d e 12c C o d e 12d C o d e f Employee’s address and ZIP code Form W-2GU Guam Wage and Tax Statement Copy B—To Be Filed With Employee’s Guam Tax Return 2024 Department of the Treasury—Internal Revenue Service This information is being furnished to the Guam Department of Revenue and Taxation. Future developments. For the latest information about developments related to Form W-2GU, such as legislation enacted after it was published, go to www.irs.gov/FormW2GU. Notice to Employee Do you have to file? Refer to the Form 1040 instructions to determine if you are required to file a tax return. Even if you don’t have to file a tax return, you may be eligible for a refund if box 2 shows an amount or if you are eligible for any credit. Copies B and C; corrections. File Copy B of this form with your 2024 Guam income tax return. Keep Copy C for your records. If your name, social security number (SSN), or address is incorrect, correct Copies B and C and ask your employer to correct your employment record. Be sure to ask your employer to file Form W-2c, Corrected Wage and Tax Statement, with the Social Security Administration (SSA) to correct any name, amount, or SSN error reported to the SSA. Be sure to get your copies of Form W-2c from your employer for all corrections made so you may file them with your tax return. Estimated tax. If you expect to owe $1,000 or more in tax for 2025, you may have to make estimated tax payments to your local territory tax department. You may also have to make estimated tax payments to the U.S. Internal Revenue Service if you are subject to self-employment taxes. See Pub. 570 for additional information. Employee’s social security number (SSN). For your protection, this form may show only the last four digits of your SSN. However, your employer has reported your complete SSN to the Guam Department of Revenue and Taxation and the SSA. Clergy and religious workers. If you aren’t subject to social security and Medicare taxes, see Pub. 517. Cost of employer-sponsored health coverage (if such cost is provided by the employer). The reporting in box 12, using code DD, of the cost of employersponsored health coverage is for your information only. The amount reported with code DD is not taxable. Credit for Guam income tax withheld. If you had local territory income tax withheld, you are allowed an income tax credit on your income tax return for that amount. Credit for excess social security tax. If you had more than one employer in 2024 and more than $10,453.20 in social security tax was withheld, you can have the excess refunded by filing Form 843 with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, USA. However, if you are required to file Form 1040 or 1040-SR with the United States, you must claim the excess tax as a credit on Form 1040 or 1040-SR. Unreported tip income. You must file Form 4137 with your income tax return to figure the social security and Medicare tax owed on tips you didn’t report to your employer. Enter this amount on the wages line of your tax return. (Form 1040-SS filers, see the instructions for Form 1040-SS, Part I, line 6.) By filing this form, your social security tips will be credited to your social security record (used to figure your benefits). (See also Instructions for Employee on this page and the back of Copy C.) Instructions for Employee (See also Notice to Employee on this page.) Box 5. You may be required to report this amount on Form 8959. See the Form 1040 instructions to determine if you are required to complete Form 8959. Box 6. This amount includes the 1.45% Medicare tax withheld on all Medicare wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on any of those Medicare wages and tips above $200,000. Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from a nonqualified deferred compensation or nongovernmental section 457(b) plan, or (b) included in box 3 and/or box 5 if it is a prior year deferral under a nonqualified or section 457(b) plan that became taxable for social security and Medicare taxes this year because there is no longer a substantial risk of forfeiture of your right to the deferred amount. This box shouldn’t be used if you had a deferral and a distribution in the same calendar year. If you made a deferral and received a distribution in the same calendar year, and you are or will be age 62 by the end of the calendar year, your employer should file Form SSA-131, Employer Report of Special Wage Payments, with the Social Security Administration and give you a copy. Box 12. The following list explains the codes shown in box 12. You may need this information to complete your tax return. Elective deferrals (codes D, E, F, and S) and designated Roth contributions (codes AA, BB, and EE) under all plans are generally limited to a total of $23,000 ($16,000 if you have only SIMPLE plans; $26,000 for section 403(b) plans if you qualify for the 15-year rule explained in Pub. 571). Deferrals under code G are limited to $23,000. Deferrals under code H are limited to $7,000. However, if you were at least age 50 in 2024, your employer may have allowed an additional deferral of up to $7,500 ($3,500 for section 401(k)(11) and 408(p) SIMPLE plans). This additional deferral amount is not subject to the overall limit on elective deferrals. For code G, the limit on elective deferrals may be higher for the last 3 years before you reach retirement age. Contact your plan administrator for more information. Amounts in excess of the overall elective deferral limit must be included in income. See the “Wages, Salaries, Tips, etc.” line instructions for your tax return. (continued on back of Copy C) a Employee’s social security number OMB No. 1545-0008 b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Guam income tax withheld c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld 5 Medicare wages and tips 6 Medicare tax withheld 7 Social security tips 8 d Control number 9 e Employee’s first name and initial Last name Suff. 10 11 Nonqualified plans 13 Statutory employee 14 Other Retirement plan 12a See instructions for box 12 C o d e Third-party sick pay 12b C o d e 12c C o d e 12d C o d e f Employee’s address and ZIP code Form W-2GU Guam Wage and Tax Statement Copy C—For EMPLOYEE’S RECORDS (See Notice to Employee on the back of Copy B.) 2024 Department of the Treasury—Internal Revenue Service This information is being furnished to the Guam Department of Revenue and Taxation. Instructions for Employee (continued from back of Copy B) Box 12 (continued) Note: If a year follows code D through H, S, Y, AA, BB, or EE, you made a makeup pension contribution for a prior year(s) when you were in military service. To figure whether you made excess deferrals, consider these amounts for the year shown, not the current year. If no year is shown, the contributions are for the current year. A—Uncollected social security tax on tips. Report on U.S. Form 1040 or 1040-SR. Report on Form 1040-SS if not required to file Form 1040 or 1040-SR. B—Uncollected Medicare tax on tips. Report on U.S. Form 1040 or 1040-SR. Report on Form 1040-SS if not required to file Form 1040 or 1040-SR. C—Taxable cost of group-term life insurance over $50,000 (included in boxes 1, 3 (up to the social security wage base), and 5) D—Elective deferrals to a section 401(k) cash or deferred arrangement. Also includes deferrals under a SIMPLE retirement account that is part of a section 401(k) arrangement. E—Elective deferrals under a section 403(b) salary reduction agreement F—Elective deferrals under a section 408(k)(6) salary reduction SEP G—Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan. (You may be able to deduct.) J—Nontaxable sick pay (information only, not included in box 1, 3, or 5) M—Uncollected social security tax on taxable cost of group-term life insurance over $50,000 (former employees only). Report on U.S. Form 1040 or 1040-SR. Report on Form 1040-SS if not required to file Form 1040 or 1040-SR. R—Employer contributions to your Archer MSA. Report on Form 8853. S—Employee salary reduction contributions under a section 408(p) SIMPLE plan T—Adoption benefits (not included in box 1). Complete Form 8839 to figure taxable and nontaxable amounts. V—Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3 (up to the social security wage base), and 5). See Pub. 525 for reporting requirements. W—Employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to your health savings account (HSA). Report on Form 8889. Y—Deferrals under a section 409A nonqualified deferred compensation plan Z—Income under a nonqualified deferred compensation plan that fails to satisfy section 409A. This amount is also included in box 1. It is subject to an additional 20% tax plus interest. See Other Taxes in the instructions for your tax return. AA—Designated Roth contributions under a section 401(k) plan BB—Designated Roth contributions under a section 403(b) plan DD—Cost of employer-sponsored health coverage. The amount reported with code DD is not taxable. EE—Designated Roth contributions under a governmental section 457(b) plan. This amount does not apply to contributions under a tax-exempt organization section 457(b) plan. FF—Permitted benefits under a qualified small employer health reimbursement arrangement GG—Income from qualified equity grants under section 83(i) HH—Aggregate deferrals under section 83(i) elections as of the close of the calendar year N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only). Report on U.S. Form 1040 or 1040-SR. Report on Form 1040-SS if not required to file Form 1040 or 1040-SR. II—Medicaid waiver payments excluded from gross income under Notice 2014-7. P—Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces (not included in box 1, 3, or 5) Note: Keep Copy C of Form W-2GU for at least 3 years after the due date for filing your income tax return. However, to help protect your social security benefits, keep Copy C until you begin receiving social security benefits, just in case there is a question about your work record and/or earnings in a particular year. Q—Nontaxable combat pay. See your tax return instructions for details on reporting this amount. Box 13. If the “Retirement plan” box is checked, special limits may apply to the amount of traditional IRA contributions that you may deduct. See Pub. 590-A.
Extracted from PDF file 2023-federal-w-2gu.pdf, last modified January 2024

More about the Federal W-2GU Individual Income Tax Estimated TY 2023

You must submit the W-2GU if you are employed or an employer in the US Guam territory. This is the W2 Wage and Tax Statement specific to Guam.

We last updated the Guam Wage and Tax Statement in January 2024, so this is the latest version of W-2GU, fully updated for tax year 2023. You can download or print current or past-year PDFs of W-2GU directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Individual Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal W-2GU.

Form Code Form Name
Form W-2GU Guam Wage and Tax Statement (Info Copy Only)

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal W-2GU from the Internal Revenue Service in January 2024.

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W-2GU is a Federal Individual Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Federal W-2GU

We have a total of four past-year versions of W-2GU in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 W-2GU

2024 Form W-2GU

2022 W-2GU

2022 Form W-2GU

2021 W-2GU

2021 Form W-2GU

2019 W-2GU

2019 Form W-2GU


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