Forms & Publications

Motor Vehicle Division	Guam DL and ID Temporary On-Island Mail-In for Non-Real ID Packet

2023 Income Tax	2023 1040 2023 1040-SR

2022 Income Tax	2022 1040 2022 1040-SR

2021 Income Tax	2021 1040 2021 1040-SR

2020 Employers Annual W-3SS/W-2GU and 1096/1099-NEC and 1099-MISC	2020 1096 2020 1099-MISC 2020 1099-NEC 2020 W2GU 2020 W-3SS

2019 Income Tax	2019 1040, Guam Individual Income Tax Return 2019 1040-SR, Guam Tax Return for Seniors

Business Privilege Tax Forms	Business Privilege Tax Claim Form Export Certificate US Federal Contractor: Supplemental Tax Filing & Payment Information

BPT Deferral Program	BPT Deferral Program Guidance BPT Deferral Program - Form BPT-40DP Form BPT-40DP - Filing and Payment Instructions

E-Filing Registration Forms for Special Entities	Registration Form for Specialized Service Providers (1.7MB) Needed for insurance companies, insurance agents, and vehicle inspection stations to access online services related to vehicle registration renewals. SWICA, W-1, W-3/W-2GU E-Filing Registration Form for Payroll Processors (176KB) Needed for payroll processors to submit SWICA , W-1, and/or W-3/W-2GU reports for client companies. E-Filing Registration Form for Government of Guam Agencies (169KB) Needed for Government of Guam entities.

Publications	Guam Tax Laws Booklet, Revised March 2007

GRT Manual Filing	GRT Manual Filing : is available only for the purpose of amending an original return filed manually prior to February 2021. GRT-1: Monthly Gross Receipts, Use, and Occupancy Tax Return FORM 3487: Exemption to the BPT Increase (Public Law 34-87) GRT-2: Monthly Liquid Fuel Tax & Automotive Surcharges Return GRT-3: Monthly Tobacco and Alcoholic Beverages Tax Return Schedule GRT-E: Schedule of Exemptions and Deductions Claimed

Real Property Tax Applications & Forms	Adjusted Occupancy Clearance Form Affidavit for Building Exemption Application for Educational, Religious and Eleemosynary Tax Exemption Application for Farm Exemption Application for Board of Equalization Application for Home Exemption Application for Property Tax Abatement Application for Refund Application for Right-of-Way or Public Easement Exemption Application for Senior Citizen & Disability Tax Credit Application for Transfer of Erroneous/ Overpayment in Lieu of Refund Application for Veteran Exemption Building Appraisal/ Verification Form Penalties, Costs and Fees Waiver Application Request for Change of Address Request for Owner Identification Number Vendor Record / EFT Establishment Request

Tax Preparers	Please click here to download the latest Tax Preparer Forms.

Other	Form 166 Withholding Assessment Fee Form BL-01 - New Business License Application Ayuda I Mangafa Help for Families Program Application Packet (Form 3594GU Application, Instructions for Form 3594GU and Form 8821 Tax Information Authorization)

Guam Specific Forms

Download Guam-specific Rev&Tax forms from GovGuamDocs.com.

Other Tax Forms

Download other tax-related forms from the IRS web site.