File Form W-2GU Online for 2026 Tax Year

What Is Form W-2GU?

Form W-2GU is the Guam Wage and Tax Statement. Guam employers use it to report wages and payroll tax information for employees whose wages are subject to Guam income tax. It is part of the W-2 series but is separate from the standard Form W-2

If an employee's wages are subject to U.S. federal income tax withholding, those wages belong on Form W-2, not Form W-2GU. Employees file Copy B with their Guam income tax return and keep Copy C for their personal records.

Who Must File Form W-2GU?

Any employer in Guam that pays wages subject to Guam income tax must file Form W-2GU, including household employers. This applies even if you have just 1 employee. You must file Copy A with the Social Security Administration (SSA) using Form W-3SS as the transmittal, and file Copy 1 of Form W-2GU and Form W-3SS with the Guam Department of Revenue and Taxation (DRT).

Copies B and C go directly to each employee.

What Must Be Reported on Form W-2GU?

Form W-2GU reports the wages paid and taxes withheld for employees working in Guam. The boxes on the 2026 form include the following information:

• Wages, tips, and other compensation (Box 1)
• Guam income tax withheld (Box 2)
• Social Security wages and tax withheld (Boxes 3 and 4)
• Medicare wages and tips, and tax withheld (Boxes 5 and 6)
• Social Security tips (Box 7)
• Nonqualified plan distributions (Box 11)
• Coded amounts such as retirement deferrals and 2026 OBBBA items (Box 12)
• Other informational items and Treasury Tipped Occupation Code(s) (Boxes 14a and 14b)

What's New in Form W-2GU for the 2026 Tax Year?

The One Big Beautiful Bill Act (OBBBA) updated Form W-2GU for tax year 2026 in 3 key ways:

• Box 14 is now split into Box 14a (Other) and Box 14b (Treasury Tipped Occupation Codes)
• 3 new Box 12 codes have been introduced: Code TA for employer contributions to Trump accounts, Code TP for total cash tips reported to the employer, and Code TT for qualified overtime compensation
• The wage reporting threshold increased from $600 to $2,000, but only when no federal income, Social Security, or Medicare tax is withheld

Form W-2GU Filing Requirements

Form W-2GU must be filed by Guam employers to report wages paid to employees whose earnings are subject to Guam income tax, along with any applicable Social Security and Medicare taxes. As part of the W-2 series, it follows the same core filing, reporting, and correction rules established by the SSA and outlined in the 2026 General Instructions for Forms W-2 and W-3. Employers must ensure accurate wage reporting, timely filing with the SSA and Guam Department of Revenue and Taxation, and proper furnishing of employee copies.

Here is what Guam employers need to know before filing:

• Use Form W-2GU for Guam wages only. Wages subject to U.S. federal income tax withholding are reported on Form W-2, not Form W-2GU
• File Copy A with the SSA using Form W-3SS as the transmittal, and file Copy 1 with the Guam Department of Revenue and Taxation
• Furnish Copies B and C to each employee
• SSA eFiling is required when you file at least 10 information returns in aggregate; Guam DRT eFiling rules may apply separately for each required form type
• To correct a name, SSN, or dollar amount error on a previously filed Form W-2GU, file Form W-2C with the SSA using Form W-3C as the transmittal
• Employees should keep Copy C for at least 3 years after the due date for filing their income tax return

Form W-2GU Due Dates for the 2026 Tax Year

If a filing or furnishing deadline falls on a Saturday, Sunday, or legal holiday, the due date automatically moves to the next business day.

For tax year 2026 wages, January 31, 2027, falls on a Sunday, so all deadlines shift to the next business day.

Extension of time to file with the SSA is not automatic. You can request an extension by filing Form 8809 before the due date.

How to eFile Form W-2GU with 1099Online

1099Online supports W-2GU eFiling for Guam employers. Sign up for free and pay only when you file.

Step 1: Sign in or create your free account
Select Form W-2GU from your dashboard to get started.

Step 2: Enter Employer, Employee, and Wage Information
Add employer and employee details manually or use the Bulk Import feature to upload multiple employee records at once. Report Guam wages, Guam income tax withheld, Social Security wages, Medicare wages, and any applicable Box 12 coded amounts for tax year 2026.

Step 3: Validate employee names and SSNs
Validate each employee’s name and SSN against SSA records before submitting. This helps catch mismatches early and supports accurate wage reporting.

Step 4: Choose employee copy delivery
1099Online delivers Copies B and C to employees via password-protected email or USPS print-and-mail.

Step 5: Review and transmit
Submit your completed Form W-2GU to the SSA securely through 1099Online's W-2 series eFile process.

Frequently asked questions