The W-2 equivalent for employees working in Guam.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm W-2GU reports wages and tax withheld for employees in Guam. It exists because Guam administers its own income tax under a mirror of the federal code, so wages there are reported to the territory's tax authority rather than on the mainland W-2. An employer with staff in Guam files W-2GU for them and an ordinary W-2 for everyone else; the two do not substitute for one another.
Filing threshold: Any wages paid to an employee in Guam
Paper Filing
January 31
Electronic Filing
January 31
Recipient Copy
January 31
$60-$310 per form depending on how late
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days-Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Boxes 1-6 | Wages, income tax withheld, and Social Security and Medicare wages and tax |
| Boxes a-f | Employee and employer identifying details |
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No. Guam administers its own income tax under a mirror code, and W-2GU is the statement its authority expects.
They have their own statements too - W-2AS for American Samoa and W-2VI for the US Virgin Islands. Each territory is separate.
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