W-2GU Guam Wage and Tax Statement

Attention:
This form is provided for informational purposes only. Copy A
appears in red, similar to the official printed IRS form. But do
not file Copy A downloaded from this website with the SSA.
The official printed IRS form is scannable, but forms downloaded
and printed from this website are not. A penalty of $50 per
information return may be imposed for filing forms that cannot be
scanned.
To order official IRS forms, call 1-800-TAX-FORM (1-800-8293676) or Order Information Returns and Employer Returns Online,
and we'll mail you the scannable forms and other products.
You may file Forms W-2 and W-3 electronically on the SSA’s
website at Employer Reporting Instructions & Information.
You can create fill-in versions of Forms W-2 and W-3 for filing
with the SSA. You may also print out copies for filing with state
or local governments, distribution to your employees, and for your
records.

W-2 / W-3 Cover page

22222

a Employee’s social security number
Void

For Official Use Only

䊳

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

9

Advance EIC payment

10

Nonqualified plans

12a See the separate instructions

d Control number

e Employee’s first name and initial

Last name

Suff. 11
13

14

Statutory
employee

Other

Retirement
plan

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

2007

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.

Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction Act
Notice, see the separate instructions.
Cat. No. 16026K

Do Not Cut, Fold, or Staple Forms on This Page — Do Not Cut, Fold, or Staple Forms on This Page

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

9

Advance EIC payment

10

Nonqualified plans

12a

d Control number

e Employee’s first name and initial

Last name

Suff.

11
13

14

Statutory
employee

Other

Retirement
plan

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

2007

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

9

Advance EIC payment

10

Nonqualified plans

12a See instructions for box 12

d Control number

e Employee’s first name and initial

Last name

Suff.

11
13

14

Statutory
employee

Other

Retirement
plan

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

2007

Department of the Treasury—Internal Revenue Service
This information is being furnished to the
Guam Department of Revenue and Taxation.

Notice to Employee
Refund. Even if you do not have to file a tax return, you should file
to get a refund if box 2 shows Guam income tax withheld or if you
can take the earned income credit.
Earned income credit (EIC). You must file a tax return regardless
of your income if any amount is shown in Box 9, Advance EIC
payment. If you qualify, you can get the earned income credit in
advance by giving Form W-5, Earned Income Credit Advance
Payment Certificate, to your employer. See Pub. 596, Earned
Income Credit (EIC), for details.
Copies B and C; corrections. File Copy B of this form with your
2007 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 the 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.
Estimated tax. If you expect to owe self-employment tax of $1,000
or more for 2008, you may have to make estimated tax payments
to the U.S. Internal Revenue Service. Use Form 1040-ES,
Estimated Tax for Individuals.

Credit for Guam income tax withheld. If you are required to file
your return with the United States or the Commonwealth of the
Northern Mariana Islands instead of with Guam, add the Guam
income tax withheld to the other withholding tax credits on your
income tax return.
Credit for excess social security tax. If you had more than one
employer in 2007 and more than $6,045.00 in social security tax
was withheld, you may have the excess refunded by filing Form
843, Claim for Refund and Request for Abatement, with the Internal
Revenue Service Center in Philadelphia. If you must file Form 1040
with the United States, claim the excess tax as a credit on Form
1040.
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. Review the information shown on your annual (for workers
over 25) Social Security Statement.
(Also see the Instructions for Employee on the 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

9

Advance EIC payment

10

Nonqualified plans

12a See instructions for box 12

d Control number

e Employee’s first name and initial

Last name

Suff.

11
13

14

Statutory
employee

Other

Retirement
plan

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

2007

Copy C—For EMPLOYEE’S RECORDS (See Notice to Employee on the back of Copy B.)

Department of the Treasury—Internal Revenue Service
This information is being furnished to the
Guam Department of Revenue and Taxation.

Instructions for Employee
(Also see Notice to Employee, on the back of Copy B.)
Box 9. Enter this amount on the advance earned income credit payments line of your
tax return.
Box 11. This amount is (a) reported in box 1 if it is a distribution from a nonqualified
deferred compensation or nongovernmental section 457(b) plan, or (b) included in box
3 and/or 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.
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 and BB) under all plans are generally limited
to a total of $15,500 ($10,500 if you only have SIMPLE plans; $18,500 for section
403(b) plans if you qualify for the 15-year rule explained in Pub. 571). Deferrals under
code G are limited to $15,500. Deferrals under code H are limited to $7,000.
However, if you were at least age 50 in 2007, your employer may have allowed an
additional deferral of up to $5,000 ($2,500 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.
A—Uncollected social security tax on tips. Report on U.S. Form 1040.
B—Uncollected Medicare tax on tips. Report on U.S. Form 1040.
C—Taxable cost of group-term life insurance over $50,000 (included in boxes 1, 3 (up
to 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 boxes 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.
N—Uncollected Medicare tax on taxable cost of group-term life insurance over
$50,000 (former employees only). Report on U.S. Form 1040.
P—Excludable moving expense reimbursements paid directly to employee (not
included in boxes 1, 3, or 5).
Q—Nontaxable Combat Pay. See your tax return instructions for details on reporting
this amount.
R—Employer contributions to your Archer (MSA). Report on Form 8853, Archer MSAs
and Long-term Care Insurance Contracts.
S—Employee salary reduction contributions under a section 408(p) SIMPLE (not
included in box 1).
T—Adoption benefits (not included in box 1).
V—Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3 (up to
social security wage base), and 5).
W—Employer contributions to your Health Savings Account. Report on Form 8889,
Health Savings Accounts (HSAs).
Y—Deferrals under a section 409A nonqualified deferred compensation plan.
Z—Income under section 409A on a nonqualified deferred compensation plan. This
amount is also included in box 1. It is subject to an additional 20% tax plus interest.
See “Total Tax” 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.
Box 13. If the “Retirement plan” box is checked, special limits may apply to the
amount of traditional IRA contributions that you may deduct.

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

9

Advance EIC payment

10

Nonqualified plans

12a See the separate instructions

d Control number

e Employee’s first name and initial

Last name

Suff.

11
13

14

Statutory
employee

Other

Retirement
plan

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

Copy D—For Employer

Guam
Wage and Tax Statement

2007

Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction Act
Notice, see the separate instructions.

Employers, Please Note—
Who must file. File Form W-2GU for each employee to whom
any of the following items applied during 2007.
● You withheld Guam income tax or social security and
Medicare taxes.
● You would have withheld Guam income tax if the employee
had not claimed more than one withholding allowance.
● You paid any amount for services if you are in a trade or
business. Include the cash value of any payment you made that
was not in cash.
Distribution of copies. By January 31, 2008, furnish Copies B
and C to each person who was your employee during 2007. For
anyone who stopped working for you before the end of 2007,
you may furnish them copies any time after employment ends
but by January 31, 2008. If the employee asks for Form W-2GU,

furnish him or her the completed copies within 30 days of the
request or within 30 days of the final wage payment, whichever
is later. You may also file Copy A and Form W-3SS, Transmittal
of Wage and Tax Statements, with the Social Security
Administration (SSA) at the same time.
Note. If you terminate your business, see the rules on
furnishing and filing Forms W-2GU and W-3SS under
Terminating a business in the separate instructions.
When to file. By February 29, 2008, send Copy A of Forms
W-2GU and W-3SS to the SSA. However, if you file
electronically, the due date is March 31, 2008. See the separate
instructions.
Reporting electronically. If you file 250 or more Forms
W-2GU, you must file electronically. For information, visit SSA’s
Employer Reporting Instructions and Information webpage at
www.socialsecurity.gov/employer or contact your Employer
Services Liaison Officer (ESLO) at 510-970-8247.
See the Instructions for Forms W-2AS, W-2GU, W-2VI, and
Form W-3SS for more information on how to complete Form
W-2GU.