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  , and1179 for more information about printing these tax 
forms.

                                     a  Employee’s social security number
     22222          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                                       10   

e  Employee’s first name and initial    Last name                        Suff. 11   Nonqualified plans                    12a Cdoe See instructions for box 12
                                                                               13  Statutory      Retirement Third-party 
                                                                                   employee       plan       sick pay
                                                                                                                          12bCdoe
                                                                               14  Other
                                                                                                                          12cCdoe
                                                                                                                          12dCo 
f  Employee’s address and ZIP code                                                                                        de

                             Guam                                                                      Department of the Treasury—Internal Revenue Service
Form W-2GU                   Wage and Tax Statement                      2023                                For Privacy Act and Paperwork Reduction Act 
Copy A—For Social Security Administration. Send this entire page with Copy A of                                           Notice, see the separate instructions.
Form W-3SS to the Social Security Administration; photocopies are not acceptable.                                                      Cat. No. 16026K
                                          Do Not Cut, Fold, or Staple Forms on This Page

                                     a  Employee’s social security number
     22222          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                                     10   

e  Employee’s first name and initial    Last name                        Suff. 11   Nonqualified plans               12aCdoe
                                                                               13  Statutory Retirement  Third-party 
                                                                                   employee  plan        sick pay
                                                                                                                     12bCdoe
                                                                               14  Other
                                                                                                                     12cCdoe
                                                                                                                     12dCo 
f  Employee’s address and ZIP code                                                                                   de

                             Guam                                                                 Department of the Treasury—Internal Revenue Service
Form W-2GU                   Wage and Tax Statement                      2023
Copy 1—For Guam Department of Revenue and Taxation

                                     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                                     10   

e  Employee’s first name and initial    Last name                        Suff. 11   Nonqualified plans               12a Cdoe See instructions for box 12
                                                                               13  Statutory Retirement  Third-party 
                                                                                   employee  plan        sick pay
                                                                                                                     12bCdoe
                                                                               14  Other
                                                                                                                     12cCdoe
                                                                                                                     12dCo 
f  Employee’s address and ZIP code                                                                                   de

                             Guam                                                                 Department of the Treasury—Internal Revenue Service 
Form W-2GU                   Wage and Tax Statement                      2023                                    This information is being furnished to the 
Copy B—To Be Filed With Employee’s Guam Tax Return                                                       Guam Department of Revenue and Taxation.

Notice to Employee                                                                     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 
Do you have to file? Refer to the Form 1040 instructions to determine if you are       your benefits). 
required to file a tax return. Even if you don’t have to file a tax return, you may be (See also the Instructions for Employee on this page and the back of Copy C.)
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 2023 Guam 
income tax return. Keep Copy C for your records. If your name, social security         Instructions for Employee
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       (See also Notice to Employee on this page.)
Form W-2c, Corrected Wage and Tax Statement, with the Social Security                  Box 5. You may be required to report this amount on Form 8959. See the Form 
Administration (SSA) to correct any name, amount, or SSN error reported to the         1040 instructions to determine if you are required to complete Form 8959.
SSA. Be sure to get your copies of Form W-2c from your employer for all                Box 6. This amount includes the 1.45% Medicare tax withheld on all Medicare 
corrections made so you may file them with your tax return.                            wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on 
Estimated tax. If you expect to owe $1,000 or more in tax for 2024, you may have       any of those Medicare wages and tips above $200,000. 
to make estimated tax payments to your local territory tax department. You may         Box 11.This amount is (a) reported in box 1 if it is a distribution made to you from 
also have to make estimated tax payments to the U.S. Internal Revenue Service if       a nonqualified deferred compensation or nongovernmental section 457(b) plan, or 
you are subject to self-employment taxes. See Pub. 570 for additional information.     (b) included in box 3 and/or box 5 if it is a prior year deferral under a nonqualified or 
Employee’s social security number (SSN). For your protection, this form may            section 457(b) plan that became taxable for social security and Medicare taxes this 
show only the last four digits of your SSN. However, your employer has reported        year because there is no longer a substantial risk of forfeiture of your right to the 
your complete SSN to the Guam Department of Revenue and Taxation and the               deferred amount. This box shouldn’t be used if you had a deferral and a distribution 
SSA.                                                                                   in the same calendar year. If you made a deferral and received a distribution in the 
Clergy and religious workers. If you aren’t subject to social security and             same calendar year, and you are or will be age 62 by the end of the calendar year, 
Medicare taxes, see Pub. 517.                                                          your employer should file Form SSA-131, Employer Report of Special Wage 
                                                                                       Payments, with the Social Security Administration and give you a copy.
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 employer-            Box 12. The following list explains the codes shown in box 12. You may need this 
sponsored health coverage is for your information only.The amount reported             information to complete your tax return. Elective deferrals (codes D, E, F, and S) 
with code DD is not taxable.                                                           and designated Roth contributions (codes AA, BB, and EE) under all plans are 
                                                                                       generally limited to a total of $22,500 ($15,500 if you have only SIMPLE plans; 
Credit for Guam income tax withheld. If you had local territory income tax             $25,500 for section 403(b) plans if you qualify for the 15-year rule explained in 
withheld, you are allowed an income tax credit on your income tax return for that      Pub. 571). Deferrals under code G are limited to $22,500. Deferrals under code H 
amount.                                                                                are limited to $7,000.
Credit for excess social security tax. If you had more than one employer in 2023       However, if you were at least age 50 in 2023, your employer may have allowed 
and more than $9,932.40 in social security tax was withheld, you can have the          an additional deferral of up to $7,500 ($3,500 for section 401(k)(11) and 408(p) 
excess refunded by filing Form 843, Claim for Refund and Request for Abatement,        SIMPLE plans). This additional deferral amount is not subject to the overall limit on 
with the Department of the Treasury, Internal Revenue Service Center, Austin, TX       elective deferrals. For code G, the limit on elective deferrals may be higher for the 
73301-0215, USA. However, if you are required   to file Form 1040 or 1040-SR with      last 3 years before you reach retirement age. Contact your plan administrator for 
the United States, you must claim the excess tax as a credit on Form 1040 or           more information. Amounts in excess of the overall elective deferral limit must be 
1040-SR.                                                                               included in income. See the “Wages, Salaries, Tips, etc.” line instructions for your 
Unreported tip income. You must file Form 4137 with your income tax return to          tax return.
figure the social security and Medicare tax owed on tips you didn’t report to your                                                            (continued on back of Copy C)
employer. Enter this amount on the wages line of your tax return. (Form 1040-SS 

                                     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                                     10   

e  Employee’s first name and initial    Last name                        Suff. 11   Nonqualified plans               12a Cdoe See instructions for box 12
                                                                               13  Statutory Retirement  Third-party 
                                                                                   employee  plan        sick pay
                                                                                                                     12bCdoe
                                                                               14  Other
                                                                                                                     12cCdoe
                                                                                                                     12dCo 
f  Employee’s address and ZIP code                                                                                   de

                             Guam                                                                 Department of the Treasury—Internal Revenue Service 
Form W-2GU                   Wage and Tax Statement                      2023                                    This information is being furnished to the 
Copy C—For EMPLOYEE’S RECORDS                                                                            Guam Department of Revenue and Taxation.
(See Notice to Employee on the back of Copy B.)

Instructions for Employee (continued from back of Copy B)                          R—Employer contributions to your Archer MSA. Report on Form 8853.
Box 12 (continued)                                                                 S—Employee salary reduction contributions under a section 408(p) SIMPLE plan 
                                                                                   (not included in box 1)
Note: If a year follows code D through H, S, Y, AA, BB, or EE, you made a make-    T—Adoption benefits (not included in box 1). Complete Form 8839 to figure 
up pension contribution for a prior year(s) when you were in military service. To  taxable and nontaxable amounts.
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    V—Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3 
current year.                                                                      (up to the social security wage base), and 5). See Pub. 525 for reporting 
A—Uncollected social security tax on tips. Report on U.S. Form 1040 or 1040-SR.    requirements.
Report on Form 1040-SS if not required to file Form 1040 or 1040-SR.               W—Employer contributions (including amounts the employee elected to contribute 
B—Uncollected Medicare tax on tips. Report on U.S. Form 1040 or 1040-SR.           using a section 125 (cafeteria) plan) to your health savings account (HSA). Report 
Report on Form 1040-SS if not required to file Form 1040 or 1040-SR.               on Form 8889.
C—Taxable cost of group-term life insurance over $50,000 (included in boxes 1, 3   Y—Deferrals under a section 409A nonqualified deferred compensation plan 
(up to the social security wage base), and 5)                                      Z—Income under a nonqualified deferred compensation plan that fails to satisfy 
D—Elective deferrals to a section 401(k) cash or deferred arrangement. Also        section 409A. This amount is also included in box 1. It is subject to an additional 
includes deferrals under a SIMPLE retirement account that is part of a section     20% tax plus interest. See “Other Taxes” in the instructions for your tax return.
401(k) arrangement.                                                                AA—Designated Roth contributions under a section 401(k) plan
E—Elective deferrals under a section 403(b) salary reduction agreement             BB—Designated Roth contributions under a section 403(b) plan
F—Elective deferrals under a section 408(k)(6) salary reduction SEP                DD—Cost of employer-sponsored health coverage.The amount reported with 
G—Elective deferrals and employer contributions (including nonelective deferrals)  code DD is not taxable.
to a section 457(b) deferred compensation plan                                     EE—Designated Roth contributions under a governmental section 457(b) plan. 
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan. (You This amount does not apply to contributions under a tax-exempt organization 
may be able to deduct.)                                                            section 457(b) plan.
J—Nontaxable sick pay (information only, not included in box 1, 3, or 5)           FF—Permitted benefits under a qualified small employer health reimbursement 
                                                                                   arrangement
M—Uncollected social security tax on taxable cost of group-term life insurance     GG—Income from qualified equity grants under section 83(i)
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.               HH—Aggregate deferrals under section 83(i) elections as of the close of the 
N—Uncollected Medicare tax on taxable cost of group-term life insurance over       calendar year
$50,000 (former employees only). Report on U.S. Form 1040 or 1040-SR. Report       Box 13. If the “Retirement plan” box is checked, special limits may apply to the 
on Form 1040-SS if not required to file Form 1040 or 1040-SR.                      amount of traditional IRA contributions that you may deduct. See Pub. 590-A.
P—Excludable moving expense reimbursements paid directly to a member of the        Note: Keep Copy C of Form W-2GU for at least 3 years after the due date for filing 
U.S. Armed Forces (not included in box 1, 3, or 5)                                 your income tax return. However, to help protect your social security benefits ,
Q—Nontaxable combat pay. See your tax return instructions for details on           keep Copy C until you begin receiving social security benefits, just in case there is 
reporting this amount.                                                             a question about your work record and/or earnings in a particular year.