Get Form 500 Guam

The income tax is the major tax in Guam, providing 60 percent of its locally collected tax revenues. These revenues are supplemented by the transfer from the Federal treasury to the Guam treasury of Federal income taxes withheld from U.S. military and civilian personnel stationed in Guam.

Guam Income Tax Returns. Tax Form 5074 Complete Online.

If you are a bona fide resident of Guam for the entire tax year, then you must file a tax return with Guam reporting gross income from worldwide sources. If you are also a U.S. citizen or resident alien, you must file a U.S. Tax Return reporting your worldwide income, with the exception of income from Guam.

More In File An individual who has income from American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, Puerto Rico or the U.S. Virgin Islands will usually have to file a tax return with the tax department of one of these territories.

See GRT E-Filing Help. Email grt@revtax.gov.gu. Call 671-635-1835/1836. Write to Department of Revenue and Taxation, BPTB, P.O. Box 23607, GMF, Guam, 96921.

Personal and Corporate Income Tax Bona fide residents of Guam are subject to special U.S. tax rules. In general, all individuals with income from Guam will file only one return—either to Guam or the United States. If you are a bona fide resident of Guam during the entire tax year, file your return with Guam.

The term "foreign country" does not include U.S. territories such as Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, or American Samoa.

You can file your 1040EZ online using MyGuamTax.com, an official service of the Guam Department of Revenue and Taxation. You will need to create a separate user account on MyGuamTax to file your 1040EZ online.