This article applies to:

Guam

Form	Filing Requirements	Corrections
1098 1098-E 1098-T 1099-A 1099-B 1099-C 1099-CAP 1099-DIV 1099-G 1099-INT 1099-K 1099-LTC 1099-MISC 1099-NEC 1099-OID 1099-PATR 1099-Q 1099-R 1099-S 1099-SA 3921 3922 5498 5498-ESA 5498-SA W-2G	All forms that are reportable to the IRS must be directly filed when the taxable state is Guam.	Corrections of directly filed forms are completed on paper. Only corrected statements are required.
W-2 W-2GU	Direct filing required of all W-2s that have dollars to report where the taxable state is Guam.	Corrections of directly filed forms are completed on paper. Only corrected statements are required.

Filing Due Date
Last day of January

Filing Method
Electronic Upload

Electronic Filing URL
https://www.guamtax.com/

Filing Format
Electronic for 1099 filings, SSA EFW2 for W-2 filings

CFS Participant
No

Supporting Documentation

https://www.guamtax.com/help/help_w2w3.html

Send Filings To

Department of Revenue and Taxation

Government of Guam-1099 Reporting

PO Box 23607

GMF, Guam 96921