Guam Income Taxes and Tax Forms

Does Guam Have Income Tax?

Guam has its own separate tax system that is based on tax rates and laws that are in the United States tax system.

Do I Have to File a Guam Tax Return?

If you are a bona fide resident of Guam, then you must file a Guam tax return, regardless whether your are a citizen, resident alien or nonresident alien of United States. You must include income from all sources around the world.

If you are a citizen of Guam but not a citizen of the United states or a resident alien, then you must file a Guam tax return.

Do I Have to File a US Tax Return?

If you are a U.S. citizen or resident alien but not a bona fide resident of Guam during the whole tax year, then you must file a United States tax return (Form 1040). You may also have to file Form 5074 - Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands along with your tax return.

You can prepare your U.S. Tax Return Online by clicking the blue button below:

Start United States Federal Tax Return

If you are a nonresident alien of the United States and are not a bona fide resident of Guam, then you should file a Guam tax return, and a US tax return along with that, using Form 1040NR.

For more information, including special rules and any other forms you may need to file, see Publication 570.

Where is my United States Federal Tax Refund?

U.S. States:
Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | Delaware | District of Columbia | Florida | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire | New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | South Dakota | Tennessee | Texas | Utah | Vermont | Virginia | Washington | West Virginia | Wisconsin | Wyoming

U.S. territories and protectorates:
American Samoa | Guam | Northern Mariana Islands | Puerto Rico | U.S. Virgin Islands