Fillable Form W-2GU Guam Wage and Tax Statement

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Form W-2GU Guam Wage and Tax Statement

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Country of origin: US
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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, and 1179
for more information about printing these tax
forms.
22222
Void
a Employee’s social security number
For Official Use Only
▶
OMB No. 1545-0008
b Employer identification number (EIN)
c Employer’s name, address, and ZIP code
d Control number
e Employee’s first name and initial Last name
Suff.
f Employee’s address and ZIP code
1 Wages, tips, other compensation
2 Guam income tax withheld
3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8
9 10
11 Nonqualified plans 12a See instructions for box 12
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Statutory
employee
Retirement
plan
Third-party
sick pay
14 Other
Form
W-2GU
Guam
Wage and Tax Statement
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.
2019
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
22222
Void
a Employee’s social security number
OMB No. 1545-0008
b Employer identification number (EIN)
c Employer’s name, address, and ZIP code
d Control number
e Employee’s first name and initial Last name
Suff.
f Employee’s address and ZIP code
1 Wages, tips, other compensation
2 Guam income tax withheld
3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8
9 10
11 Nonqualified plans 12a
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12b
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13
Statutory
employee
Retirement
plan
Third-party
sick pay
14 Other
Form
W-2GU
Guam
Wage and Tax Statement
Copy 1—For Guam Department of Revenue and Taxation
2019
Department of the Treasury—Internal Revenue Service
a Employee’s social security number
OMB No. 1545-0008
b Employer identification number (EIN)
c Employer’s name, address, and ZIP code
d Control number
e Employee’s first name and initial Last name
Suff.
f Employee’s address and ZIP code
1 Wages, tips, other compensation
2 Guam income tax withheld
3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8
9 10
11 Nonqualified plans 12a See instructions for box 12
C
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12b
C
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12c
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13
Statutory
employee
Retirement
plan
Third-party
sick pay
14 Other
Form
W-2GU
Guam
Wage and Tax Statement
Copy B—To Be Filed With Employee’s Guam Tax Return
2019
Department of the Treasury—Internal Revenue Service
This information is being furnished to the
Guam Department of Revenue and Taxation.
Notice to Employee
Do you have to file? Refer to the Form 1040 instructions to determine if you are
required to file a tax return. Even if you don’t have to file a tax return, you may be
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 2019 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 your 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 $1,000 or more in tax (including self-
employment tax) for 2020, you may have to make estimated tax payments to the
U.S. Internal Revenue Service. Use Form 1040-ES, Estimated Tax for Individuals.
Clergy and religious workers. If you aren’t subject to social security and
Medicare taxes, see Pub. 517, Social Security and Other Information for Members
of the Clergy and Religious Workers.
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-
sponsored health coverage is for your information only. The amount reported
with code DD is not taxable.
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 2019
and more than $8,239.80 in social security tax was withheld, you can have the
excess refunded by filing Form 843, Claim for Refund and Request for Abatement,
with the Department of the Treasury, Internal Revenue Service Center, Austin, TX
73301-0215, USA. However, if you are required to file Form 1040 with the United
States, you must claim the excess tax as a credit on Form 1040.
Unreported tip income. You must file Form 4137, Social Security and Medicare
Tax on Unreported Tip Income, with your income tax return to report at least the
allocated tip amount unless you can prove a smaller amount with adequate
records. If you have records that show the actual amount of tips you received,
report that amount even if it is more or less than the allocated tips. Use Form 4137
to figure the social security and Medicare tax owed on tips you didn’t report to
your employer. Enter this amount on the wages line of your tax return. (Form
1040-SS 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 your benefits).
(Also see the Instructions for Employee on this page and the back of Copy C.)
Instructions for Employee
(Also see Notice to Employee on this page.)
Box 5. You may be required to report this amount on Form 8959, Additional
Medicare Tax. See the Form 1040 instructions to determine if you are required to
complete Form 8959.
Box 6. This amount includes the 1.45% Medicare Tax withheld on all Medicare
wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on
any of those Medicare wages and tips above $200,000.
Box 11. This amount is (a) reported in box 1 if it is a distribution made to you 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. This box shouldn’t be used if you had a deferral and a
distribution in the same calendar year. If you made a deferral and received a
distribution in the same calendar year, and you are or will be age 62 by the end of
the calendar year, your employer should file Form SSA-131, Employer Report of
Special Wage Payments, with the Social Security Administration and give you a
copy.
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, BB, and EE) under all plans are
generally limited to a total of $19,000 ($13,000 if you have only SIMPLE plans;
$22,000 for section 403(b) plans if you qualify for the 15-year rule explained in
Pub. 571). Deferrals under code G are limited to $19,000. Deferrals under code H
are limited to $7,000.
However, if you were at least age 50 in 2019, your employer may have allowed
an additional deferral of up to $6,000 ($3,000 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.
(continued on back of Copy C)
a Employee’s social security number
OMB No. 1545-0008
b Employer identification number (EIN)
c Employer’s name, address, and ZIP code
d Control number
e Employee’s first name and initial Last name
Suff.
f Employee’s address and ZIP code
1 Wages, tips, other compensation
2 Guam income tax withheld
3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8
9 10
11 Nonqualified plans 12a See instructions for box 12
C
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12b
C
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12c
C
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12d
C
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13
Statutory
employee
Retirement
plan
Third-party
sick pay
14 Other
Form
W-2GU
Guam
Wage and Tax Statement
Copy C—For EMPLOYEE’S RECORDS (See Notice to Employee
on the back of Copy B.)
2019
Department of the Treasury—Internal Revenue Service
This information is being furnished to the
Guam Department of Revenue and Taxation.
Instructions for Employee (continued
from back of Copy B)
Box 12 (continued)
Note: If a year follows code D through H, S, Y, AA, BB, or EE, you made a make-up
pension contribution for a prior year(s) when you were in military service. To 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 current year.
A—Uncollected social security tax on tips. Report on U.S. Form 1040, or on Form
1040-SS if not required to file Form 1040.
B—Uncollected Medicare tax on tips. Report on U.S. Form 1040, or on Form
1040-SS if not required to file 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 box 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, or on Form
1040-SS if not required to file 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, or on Form 1040-SS
if not required to file Form 1040.
P—Excludable moving expense reimbursements paid directly to a member of the
U.S. Armed Forces (not included in box 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 plan
(not included in box 1)
T—Adoption benefits (not included in box 1). Complete Form 8839, Qualified
Adoption Expenses, to figure taxable and nontaxable amounts.
V—Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3
(up to social security wage base), and 5). See Pub. 525, Taxable and Nontaxable
Income, for reporting requirements.
W—Employer contributions (including amounts the employee elected to contribute
using a section 125 (cafeteria) plan) to your health savings account (HSA). Report
on Form 8889, Health Savings Accounts (HSAs).
Y—Deferrals under a section 409A nonqualified deferred compensation plan
Z—Income under a nonqualified deferred compensation plan that fails to satisfy
section 409A. This amount also is included in box 1. It is subject to an additional
20% tax plus interest. See “Other Taxes” 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
DD—Cost of employer-sponsored health coverage. The amount reported with
code DD is not taxable.
EE—Designated Roth contributions under a governmental section 457(b) plan.
This amount does not apply to contributions under a tax-exempt organization
section 457(b) plan.
FF—Permitted benefits under a qualified small employer health reimbursement
arrangement
GG—Income from qualified equity grants under section 83(i)
HH—Aggregate deferrals under section 83(i) elections as of the close of the
calendar year
Box 13. If the “Retirement plan” box is checked, special limits may apply to the
amount of traditional IRA contributions that you may deduct. See Pub. 590-A,
Contributions to Individual Retirement Arrangements (IRAs).
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.
Void
a Employee’s social security number
OMB No. 1545-0008
b Employer identification number (EIN)
c Employer’s name, address, and ZIP code
d Control number
e Employee’s first name and initial Last name
Suff.
f Employee’s address and ZIP code
1 Wages, tips, other compensation
2 Guam income tax withheld
3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8
9 10
11 Nonqualified plans 12a See instructions for box 12
C
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12b
C
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12c
C
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12d
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Statutory
employee
Retirement
plan
Third-party
sick pay
14 Other
Form
W-2GU
Guam
Wage and Tax Statement
Copy D—For Employer
2019
Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction Act
Notice, see the separate instructions.
Employers, Please Note—
Specific information needed to complete Form W-2GU is
available in a separate booklet titled the 2019 General
Instructions for Forms W-2 and W-3. You can order these
instructions and additional forms at www.irs.gov/OrderForms
.
Caution: Do not send the SSA Forms W-2GU and W-3SS
that you have printed from IRS.gov. The SSA is unable to
process these forms. Instead, you can create and submit
them online. See E-filing, later.
Caution: If an employee is the civilian spouse of an active
duty servicemember, you may be required to file a Form
W-2, Wage and Tax Statement, or the equivalent form for the
relevant U.S. possession instead of Form W-2GU. For
details, see Military Spouses Residency Relief Act (MSRRA)
in the 2019 General Instructions for Forms W-2 and W-3.
Due dates. By January 31, 2020, furnish Copies B and C to
each person who was your employee during 2019. Mail or
electronically file Copy A of Form(s) W-2GU and W-3SS with
the SSA by January 31, 2020. See the separate instructions.
Need help? If you have questions about reporting on Form
W-2GU, call the information reporting customer service site
toll free at 866-455-7438 or 304-263-8700 (not toll free).
For TTY/TDD equipment for persons who are deaf, hard of
hearing, or have a speech disability, call 304-579-4827 (not
toll free).
E-filing. If you file 250 or more Forms W-2GU, you must file
electronically. Even if you aren’t required to file electronically,
doing so can save you time and effort. Employers may now
use the SSA’s W-2 Online service to create, save, print, and
submit up to 50 Form(s) W-2GU at a time over the Internet.
When you e-file with the SSA, no separate Form W-3SS filing
is required. An electronic Form W-3SS will be created for
you by the W-2 Online service. For information, visit the
SSA’s Employer W-2 Filing Instructions & Information
website at www.SSA.gov/employer or contact your
Employer Services Liaison Officer (ESLO) at 510-970-8247
(not toll free) or SF.CA.RO.CDPS.ESLO@ssa.gov.
Future developments. Information about any future
developments affecting Form W-2GU and its instructions
(such as legislation enacted after we release them) will be
posted at www.irs.gov/FormW2GU.
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Form W-2GU Guam Wage and Tax Statement

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Completed 20 February 2020

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