Employers file this form to report Guam wages. Do not use this form to report wages subject to U.S. income tax withholding. Instead, use Form W-2 to show U.S. income tax withheld.
Current revision
General Instructions for Forms W-2 and W-3 (Print version PDF)
(Including Forms W-2 (AS), W-2 (CM), W-2 (GU), W-2 (VI), W-3 (SS), W-2 C, and W-3 C)
Recent developments
SECURE 2.0 Act changes affecting amounts reported on the 2023 Forms W-2, W-2AS, W-2GU, and W-2VI -- 29-JAN-2024
Changes to the previously posted 2024 Forms W-2, W-2AS, W-2GU, and W-2VI -- 18-JAN-2024