BanditAI
Form W-2GU: What you need
to know
Form W-2GU, Guam Wage and Tax Statement, is an information return used to report wages, tips, and other compensation paid to employees for services performed in Guam, along with Guam income tax withheld, Social Security wages and taxes, and Medicare wages and taxes.
Who is required to file Form
W-2GU?
Form W-2GU must be filed by employers who pay wages for services performed in Guam and withhold Guam income tax from those wages.
This includes:
- Businesses and employers with employees performing services in Guam.
- Government agencies and nonprofit organizations that withhold Guam income tax from employee wages.
- Payroll providers or authorized agents filing on behalf of employers.
Form W-2GU Deadlines for the 2025 Tax Year
Stay compliant and avoid costly penalties by meeting your filing and furnishing deadlines.
| Employee Copy Distribution | Paper Filing with SSA | Electronic Filing with SSA |
|---|---|---|
| February 2, 2026 | February 2, 2026 | February 2, 2026 |
Information Required to File Form W-2GU
Discover the key information needed to file Form W-2GU easily.
Employer Information
Name, EIN, address, and ZIP code
Employee Information
Name, SSN, address, and ZIP code
Wages and Tips
Total wages, tips, and other compensation; Social Security and Medicare wages and allocated tips
Tax Withheld
Guam income tax withheld, Social Security tax withheld, and Medicare tax withheld
W-2 Codes
Codes reporting additional types of compensation or benefits, where applicable.
Learn more about Form W2 Codes
The Bandit Commitment
Ensuring the right outcome for
every Form W-2GU you file.
Filing Form W-2GU goes beyond submission; it requires accurate wage reporting, thorough validation, and timely delivery to the SSA and your employees.
TaxBandits supports every step to help you file with confidence and stay compliant.
Getting the right data in
Start with validated employee, wage, and withholding information to minimize errors and ensure accurate reporting before filing.
Guided, end-to-end compliance
From reporting Guam wages and tax withholding to furnishing employee copies, TaxBandits guides you through every step of the filing process.
Free retransmission
If your Form W-2GU is rejected by the SSA due to filing errors, you can retransmit the return at no
additional cost.
Money-back guarantee
If your return is not accepted or is identified as a duplicate filing, your filing fee may be eligible for a refund, subject to eligibility.
How to File Form W-2GU with TaxBandits
TaxBandits streamlines every step of the process, from SSA filing to employee copy delivery.
Prepare forms with ease
No more manual calculations, spreadsheet errors, and complex wage
reporting rules.
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Flexible Data Import
Import employer and employee information using CSV files,
bulk upload templates, or integrations with supported accounting and payroll software. -
Guided Preparation
Follow a step-by-step filing process to accurately report wages, tips, compensation, and Guam income tax withholding.
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Secure Data Storage
Your filing data is stored securely, making it easy to access records, monitor filing status, and retrieve prior-year information as needed.
Ensure accuracy with validations
Our built-in validations help identify errors before your Form W-2GU is transmitted to the SSA.
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Built-In Data Validations
Automatically detect missing employee information, invalid SSNs, wage discrepancies, and other common filing errors.
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Pre-Submission Smart Review
Review warnings and validation alerts before filing to improve accuracy and reduce the risk of returns being rejected.
Secure SSA E-filing and distribution
Submit Form W-2GU electronically and deliver employee copies through a secure and efficient workflow.
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Secure Transmission
Transmit Form W-2GU securely to the Social Security Administration (SSA) using an encrypted filing process.
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Fast Filing Status Updates
Track your submission status and receive acknowledgment when your filing
is processed. -
Employee Copy Distribution
Furnish employee copies online, by postal mail, or through a secure
recipient portal.
Frequently Asked Questions about Form W-2GU
Form W-2GU is used to report wages and Guam income tax withholding for employees who performed services in Guam. Unlike the standard Form W-2, which reports U.S. federal income tax withheld, Form W-2GU reports Guam income tax withheld.
If a Form W-2GU filing is rejected, it can be retransmitted at no additional cost under the Bandit Commitment.
If an employee earned wages only for services performed in Guam, Form W-2GU alone is generally sufficient. A separate Form W-2 may be required if the employee also had wages subject to U.S. federal income tax withholding.
Employers can request an extension of time to file Form W-2GU with the SSA by submitting Form 8809, Application for Extension of Time to File Information Returns. If additional time is needed to furnish employee statements, submit Form 15397, Application for Extension of Time to Furnish Recipient Statements, on or before the original due date.
Failing to file Form W-2GU on time can result in IRS penalties ranging from $60 to $340 per form, depending on how late the filing is. If the IRS determines intentional disregard, the penalty increases to $680 per form with no maximum limit. Learn more about W-2 penalties.
Success Starts with TaxBandits
An IRS Authorized E-file provider you can trust
