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previous page Previous Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - The Commonwealth of the Northern Mariana Islands
next page Next Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - The U.S. Virgin Islands
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p570-011.htm#en_us_publink100097573

Guam(p14)


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Guam

Guam has its own tax system based on the same tax laws and tax rates that apply in the United States.
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Where To Get Forms and Information(p14)


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previous topic occurrence Where To Get Forms and Information next topic occurrence

Due date
Requests for advice about Guam residency and tax matters should be addressed to:

 
Department of Revenue and Taxation 
Government of Guam  
P.O. Box 23607  
GMF, GU 96921 
 


Phone
The phone number is 671-635-1840 or 671-635-1841. The fax number is 671-633-2643.
EIC
You can access the Guam Department of Revenue and Taxation website at www.guamtax.com.
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Caution.(p14)


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The addresses and phone numbers listed above are subject to change.
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Which Return To File(p14)


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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.
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Bona Fide Resident of Guam(p14)


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Bona Fide Resident of Guam

If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States.
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Example.(p14)

Gary Barker was a bona fide resident of Guam for 2008. He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U.S. corporations that carry on business mainly in the United States. He must file a 2008 income tax return with the Government of Guam. He reports his total income of $27,000 on the Guam return.
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Where to file.(p14)


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If you are a bona fide resident of Guam for the entire tax year, file your return with the Department of Revenue and Taxation at the address given earlier.
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U.S. Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam)(p14)


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previous topic occurrence U.S. Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) next topic occurrence

If you have income from sources within Guam and are a U.S. citizen or resident alien, but you are not a bona fide resident of Guam during the entire tax year, file your income tax return with the United States.
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Form 5074.(p14)


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If you file a U.S. income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have:
The information on this form is used by the United States and Guam to divide the net income taxes collected on these individuals.
There is an example of a filled-in Form 5074 in chapter 5.
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Where to file.(p14)


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If you are a citizen or resident alien of the United States but not a bona fide resident of Guam during the entire tax year, send your return to:

Department of the Treasury 
Internal Revenue Service Center 
Austin, TX 73301-0215


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Citizen of Guam(p14)


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Citizen of Guam

If you are a citizen of Guam (meaning that you were born or naturalized in Guam) but not otherwise a U.S. citizen or U.S. resident alien during the tax year, file your income tax return with Guam. Include income from worldwide sources on your Guam return. Take into account tax withheld by both jurisdictions in determining if there is tax due or an overpayment. Pay any balance of tax due with your tax return.
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Where to file.(p14)


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If you are a citizen of Guam, send your return to the Department of Revenue and Taxation at the address given earlier.
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Special Rules for Guam(p14)


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Special Rules for Guam

Special rules apply to certain types of income, employment, and filing status.
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Joint return.(p14)


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If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. If the spouse with the greater AGI is a bona fide resident of Guam during the entire tax year, file the joint return with Guam. If the spouse with the greater AGI is a U.S. citizen or resident alien but not a bona fide resident of Guam during the entire tax year, file the joint return with the United States. For this purpose, income is determined without regard to community property laws.
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Example.(p14)

Bill Whiting, a U.S. citizen, was a resident of the United States, and his wife, a citizen of Guam, was a bona fide resident of Guam during the entire tax year. Bill earned $45,000 as an engineer in the United States. His wife earned $15,000 as a teacher in Guam. Mr. and Mrs. Whiting will file a joint return. Because Bill has the greater AGI, the Whitings must file their return with the United States and report the entire $60,000 on that return.
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U.S. Armed Forces.(p15)


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If you are a member of the U.S. Armed Forces who qualified as a bona fide resident of Guam in a prior tax year, your absence from Guam solely in compliance with military orders will not change your bona fide residency. If you did not qualify as a bona fide resident of Guam in a prior tax year, your presence in Guam solely in compliance with military orders will not qualify you as a bona fide resident of Guam.
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Moving expense deduction.(p15)


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Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Likewise, the expenses of a move back to the United States are generally attributable to U.S. earned income.
If your move was to Guam, report your deduction for moving expenses as follows.
If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26.
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Foreign tax credit.(p15)


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Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U.S. income tax return for tax paid to Guam.
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Self-employment tax.(p15)


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If you have no U.S. filing requirement, but have income that is effectively connected with a trade or business in Guam, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax.
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Payment of estimated tax.(p15)


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If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return.
If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). For this purpose, income is determined without regard to community property laws.
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Early payment.(p15)
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If you make your first payment of estimated tax early, follow the rules above to determine where to send it. If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent.
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Double Taxation(p15)


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previous topic occurrence Double Taxation next topic occurrence

A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. See Double Taxation in chapter 4.
previous pagePrevious Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - The Commonwealth of the Northern Mariana Islands
next pageNext Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - The U.S. Virgin Islands
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication