Guam Tax System

• 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
  Telephone: (671) 472-7471
  Fax: (671) 472-2643
• If you are a U.S. citizen with income from sources in Guam and the United States, you must file your income tax return as explained below with either Guam or the United States, but not both. You are not liable for any income tax to the jurisdiction with which you do not have to file.
  • If you are a resident of Guam on the last day of your tax year, you should file your return with the:
    Department of Revenue and Taxation
    Government of Guam
    P.O. Box 23607
    GMF, GU 96921
    • Include income from worldwide sources on the Guam return. Include any balance of tax due with your tax return.

  • If you are a resident of the United States on the last day of your tax year, you should file your return with the:
    Internal Revenue Service
    Philadelphia, PA
    19255-0215
    • Include income from worldwide sources on the U.S. return. Include any balance of tax due with your tax return.

  • If you are neither a resident of Guam nor a resident of the United States at the end of your tax year, you should file with Guam if you are a citizen of Guam but not otherwise a citizen of the United States (born or naturalized in Guam). If you are a U.S. citizen or resident but not otherwise a citizen or resident of Guam, you should file with the United States.



U.S. Military Employees
If you are a member of the U.S. Armed Forces stationed on Guam, you are not considered a resident of Guam and you must file your return with the United States. However, if you are a member of the military and a citizen of Guam, or if you are a civilian employee of the military, you are subject to the same rules described in the previous paragraphs.

Income Tax Withheld
Take into account tax withheld by both jurisdictions in determining if there is tax due or an overpayment.

Information Return
If your adjusted gross income from all sources is at least $50,000, your gross income consists of at least $5,000 from sources in Guam, and you file a U.S. income tax return, attach Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) to Form 1040.

Please note that this form can not be electronically filed.

For Frequently Asked Questions regarding Guam, Click here.