Guam Income Taxes, Tax Forms

Guam tax return

Guam has its own tax system that is independent of the tax system of the United States. It has significant differences, but it is based on the tax code of the United States.

Bona Fide Resident of Guam; U.S. Citizen or Resident Alien

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. 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 button below:

Start United States Federal Tax Return

If you have self-employment income, you may have to report your information on Form 1040-SS - you can e-file this form on

Nonresident Alien

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. Here are instructions to prepare and eFile a Form 1040-NR on

For more information, including special rules and any other forms you may need to file, see Publication 570, Tax Guide for Individuals with Income from U.S. Possessions.

Additional Resources