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Form W2GU: Guam Wage and Tax Statement
IRS Form W2GU is the Guam Wage and Tax Statement used by employers to report employee wages, tips, and taxes to the IRS and Social Security Administration. Copy A is informational only; Copy C must be kept for at least 3 years.
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IRS Form W2GU - Guam Wage and Tax Statement
IRS Form W2GU is the Guam Wage and Tax Statement used by employers to report employee wages, tips, and taxes to the IRS and Social Security Administration. Copy A is informational only; Copy C must be kept for at least 3 years.
Risk Radar
Scan points- 1Filing a non‑scannable Copy A can trigger a penalty.
- 2Submitting Copy A printed from the website, which is not scannable, may lead to a penalty.
- 3Omitting required Box 12 codes such as D, E, F, G, or H for deferrals and contributions.
- 4Failing to report Treasury Tipped Occupation Codes in the designated box for tipped workers.
- 5Using occupation code 000 without including a second code, resulting in disqualified tip deductions.
Plain English
Employers fill out Form W‑2GU to tell the government how much each worker earned and how much tax was taken out. The form also shows any tips and special wage codes. After completing it, the employer gives a copy to the employee and files the required copy with the IRS.
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 an employer in Guam must report employee wages, tips, and taxes to the IRS and SSA for the 2026 tax year.
- Do not use it when filing a federal Form 1040 or 1040‑SR for a non‑Guam employee, or when the employee’s wages are not subject to Guam income tax.
- Check Form 1040‑SR instead when the employee must file a United States tax return and claim excess tax as a credit.
Form selector
Use this form or another form?
Employee needs to file a U.S. individual income tax return
Excess Guam tax withheld must be claimed as a credit on the federal return
✓ Verify that box 2 shows Guam tax withheld and that the employee is required to file Form 1040‑SR
Employee has unreported tip income
Form 4137 calculates Social Security and Medicare tax on tips not reported to the employer
✓ Confirm tip amount is reported in box 12 code TP and that Form 4137 will be attached to the tax return
Employer must submit wage data to the SSA
Form W-3 aggregates copies of Form W-2GU for electronic filing with the SSA
✓ Ensure Copy A of Form W-2GU and Copy A of Form W-3SS are prepared for submission
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Box 2 Guam income tax withheld
Amount of Guam tax withheld from wages · Form W-2GU box 2
Copy B
Copy B of Form W-2GU · Provided to employee for Guam income tax return
Copy C
Copy C of Form W-2GU · Retained by employee for records
Box 14b Treasury Tipped Occupation Code(s)
Up to two occupation codes and tip amounts · Form W-2GU box 14b
Employee’s social security number
Employee’s SSN · Form W-2GU box a
Before you submit
- 1Verify that the employer’s name, address, and EIN are correctly entered in boxes c and b.
- 2Confirm the employee’s social security number is accurate in box a.
- 3Check that wages, tips, and other compensation are entered in box 1.
- 4Ensure Guam income tax withheld is reported in box 2.
- 5Review that any Treasury Tipped Occupation Codes are entered in box 14b if applicable.
- 6Print Copy B on black paper for the employee’s Guam tax return.
- 7Print Copy C for the employee’s records and retain it for at least 3 years.
- 8Do not file the downloaded Copy A with the SSA; order a scannable Copy A from the IRS.
- 9Submit Copy A of Form W-2GU together with Copy A of Form W-3SS to the SSA.
How to file this form
- 1Order a scannable Copy A from the IRS ordering page.
- 2Complete all required boxes on Form W-2GU for each employee.
- 3Print Copy B on black paper and attach it to the employee’s 2026 Guam income tax return.
- 4Print Copy C and keep it in the employee’s records for at least 3 years.
- 5Submit the official scannable Copy A along with Copy A of Form W-3SS to the Social Security Administration.
- 6Obtain the SSA receipt or acknowledgment as proof of filing.
Known limitations
- 1Does not apply to employees whose wages are not subject to Guam income tax.
- 2Downloaded Copy A cannot be filed with the SSA; a scannable Copy A must be ordered.
- 3Not used for filing federal Form 1040‑SR directly; excess Guam tax must be claimed on Form 1040‑SR instead.
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 form is the 2026 edition (revision 2026) and the source directs users to www.irs.gov/FormW2GU for the latest information; no specific changes are listed in the source.
What changed or needs a fresh check
- Edition date — confirm the form shows revision 2026 as indicated on page 2
- Fee — Not stated in the official source — verify on the agency site
- Mailing address — Not stated in the official source — verify on the agency site
- Signature — Not stated in the official source — verify on the agency site
Quick Facts
Downloads
After you file
- 1Retain Copy C of Form W-2GU in the employee’s records for at least 3 years after the return due date.
- 2Keep a copy of the scannable Copy A and the SSA submission receipt for your files.
- 3If any information on Copies B or C is incorrect, correct them and request the employer to amend the employment record.
- 4Monitor for any SSA penalty notices if the submitted Copy A was not scannable.
- 5Verify that the employee’s Guam income tax return reflects the amounts reported on Copy B.
- 6Store the forms in a safe place until the employee begins receiving Social Security benefits.
Sources
- SRCForm p.1 — Copy A is provided for informational purposes only and must not be printed and filed with the SSA.
- SRCForm p.1 — Penalties may be imposed for filing forms that can’t be scanned.
- SRCForm p.1 — Copy B and other copies appear in black and may be downloaded, filled in, and printed for the recipient.
- SRCForm p.5 — File Copy B with your 2026 Guam income tax return.
- SRCForm p.5 — Keep Copy C for your records and retain it for at least 3 years after the due date.
- SRCForm p.5 — If required to file Form 1040 or 1040‑SR, claim excess tax as a credit on those forms.
- SRCForm p.5 — Unreported tip income must be reported on Form 4137.
- SRCForm p.5 — Box 5 may need to be reported on Form 8959.
- SRCForm p.7 — Employers use box 14b to report up to two Treasury Tipped Occupation Codes; code 000 indicates cash tips are not qualified.
- SRCForm p.5 — For latest information, go to www.irs.gov/FormW2GU.
Common confusion points
Can I file the downloaded Copy A with the SSA?
The website warns that the printed copy is not scannable and may incur a penalty.
→ Confirm you have ordered a scannable Copy A from the IRS before filing.
Do I need to keep Copy B after filing?
Copy B is sent with the employee’s Guam tax return, not retained.
→ Verify that Copy B is attached to the Guam return and not kept.
Is a signature required on Form W-2GU?
The source does not mention a signature field.
→ Check the form itself for a signature line; if absent, no signature is needed.
What does Treasury Occupation Code 000 mean?
Code 000 indicates cash tips are not qualified for the tip deduction.
→ Ensure no other code is listed in box 14b before using the amount in box 12 code TP.
Do I need to file Form 4137 for tip income?
Unreported tip income requires Form 4137 according to the source.
→ Verify any tip amount not reported to the employer and attach Form 4137 to the tax return.
Is there a filing fee for Form W-2GU?
The source provides no fee information.
→ Confirm on the IRS site that no fee is required before submitting.
Workflow map
Related forms and next steps
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After
Often used with
⚠ If something goes wrong
- Form W-2GU correction — correct Copies B and C and request employer to amend the record.
Questions about IRS Form W2GU
What is IRS Form W2GU used for?
Employers fill out Form W‑2GU to tell the government how much each worker earned and how much tax was taken out. The form also shows any tips and special wage codes. After completing it, the employer gives a copy to the employee and files the required copy with the IRS.
What information does IRS Form W2GU require?
It reports wages, tips, and taxes in boxes such as Box 5, Box 6, and Box 12 codes (e.g., codes D, E, F, G, H) and includes Treasury Tipped Occupation Codes.
How do I complete IRS Form W2GU?
Employers download the black‑copy versions (Copy B and others) and fill in the required boxes, including wages, tips, and Box 12 codes. They must keep Copy C for at least three years after the filing deadline. The completed form is filed electronically through the SSA’s Employer W‑2 Filing Instructions page or printed and mailed as required. Only the official scannable Copy A may be submitted to the SSA; other copies are for employee distribution.
What happens if IRS Form W2GU is filed incorrectly?
A penalty may be imposed for filing a Copy A that cannot be scanned.
Can I file the downloaded Copy A with the SSA?
The website warns that the printed copy is not scannable and may incur a penalty. Confirm you have ordered a scannable Copy A from the IRS before filing.
Do I need to keep Copy B after filing?
Copy B is sent with the employee’s Guam tax return, not retained. Verify that Copy B is attached to the Guam return and not kept.
Is a signature required on Form W-2GU?
The source does not mention a signature field. Check the form itself for a signature line; if absent, no signature is needed.
What does Treasury Occupation Code 000 mean?
Code 000 indicates cash tips are not qualified for the tip deduction. Ensure no other code is listed in box 14b before using the amount in box 12 code TP.
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