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IRS.gov Website
Publication 570
taxmap/pubs/p570-011.htm#en_us_publink1000221315

Guam(p16)

rule
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(p16)

rule
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
You can order forms and publications by calling (671) 635-1840 or (671) 635-1841.
Fax
You can order forms and publications through the fax at (671) 633-2643.
EIC
You can get forms and publications at www.guamtax.com.
EIC
The addresses and phone numbers listed above are subject to change.
taxmap/pubs/p570-011.htm#en_us_publink1000221321

Which Return To File(p16)

rule
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.
taxmap/pubs/p570-011.htm#en_us_publink1000221322

Bona Fide Resident of Guam(p16)

rule
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.(p16)

Gary Barker was a bona fide resident of Guam for 2013. 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 2013 income tax return with the Government of Guam. He reports his total income of $27,000 on the Guam return.
If you are a bona fide resident of Guam for the entire tax year, send your return and all attachments to:


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


taxmap/pubs/p570-011.htm#en_us_publink1000221325

U.S. Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam)(p16)

rule
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.(p16)

rule
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 United States and Guam use this form to divide your income taxes.
See the Illustrated Example of Form 5074 in chapter 5.
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De minimis exception to determining source of income.(p16)

rule
In certain situations you will not have income from a possession. See De minimis exception under Compensation for Labor or Personal Services in chapter 2.
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 and you are not including a check or money order, send your U.S. tax return and all attachments (including Form 5074) to:


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


If you are including a check or a money order, send your U.S. tax return and all attachments (including Form 5074) to:


Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA


taxmap/pubs/p570-011.htm#en_us_publink1000175063

Nonresident Alien (Other Than a Bona Fide Resident of Guam)(p16)

rule
If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Guam for the entire tax year, you generally must file the following returns.
If you are not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U.S. tax return and all attachments to:


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


If you are including a check or a money order, send your U.S. tax return and all attachments to:


Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA


Send your Guam tax return and all attachments to:


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


taxmap/pubs/p570-011.htm#en_us_publink1000175054

Citizen of Guam(p16)

rule
If you are a citizen of Guam (meaning that you were born or naturalized in Guam) but not otherwise a U.S. citizen or a 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 overdue or an overpayment. Pay any balance of tax due with your tax return.
If you are a citizen of Guam, send your return and all attachments to:


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


taxmap/pubs/p570-011.htm#en_us_publink1000221330

Special Rules for Guam(p17)

rule
Special rules apply to certain types of income, employment, and filing status.
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Joint return.(p17)

rule
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.(p17)

Bill Whiting, a U.S. citizen, was a resident of the United States, and his spouse, 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 spouse earned $15,000 as a teacher in Guam. Bill and his spouse will file a joint return. Because Bill has the greater AGI, he and his spouse 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.(p17)

rule
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.
taxmap/pubs/p570-011.htm#en_us_publink1000256435
Civilian spouse of active duty member of the U.S. Armed Forces.(p17)
If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U.S. Armed Forces), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Guam is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U.S. tax return (Form 1040) and a state and/or local tax return, if required. If you have income from Guam other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U.S. tax return.
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Moving expense deduction.(p17)

rule
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.(p17)

rule
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.(p17)

rule
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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Additional Medicare Tax.(p17)

rule
Beginning in 2013, you may be required to pay Additional Medicare Tax. Also, you may need to report Additional Medicare Tax withheld by your employer. For more information see Additional Medicare Tax under Special Rules for Completing Your U.S. Tax Return in chapter 4.
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Estimated tax payments.(p17)

rule
To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES.
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Payment of estimated tax.(p17)
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.
taxmap/pubs/p570-011.htm#en_us_publink1000256438
Early payment.(p17)
If you make your first payment of estimated tax early, follow the rules given earlier 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.
To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:


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


To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www.irs.gov/e-pay.
For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information, earlier.
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Double Taxation(p17)

rule
A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. See Double Taxation in chapter 4.