File Guam Taxes and Get Your Tax Refund Faster
People living in Guam, be they citizens of the United States, citizens of Guam, or neither, will usually file only one tax return, either with the U.S. (Internal Revenue Service) or Guam (Guam Department of Revenue and Taxation), depending on their specific circumstances.
Guam has a "mirror code" tax system, meaning the territory’s requirements mirror those of the U.S. The chief concern regarding which government agency a resident will file their taxes with is whether or not the person is a bona fide resident. For the most part, bona fide residents would file their returns with the Guam DRT.
However, an individual who is not a bona fide resident of Guam would file their returns with the IRS and attach a Form 5074.
There are three criteria that govern bona fide residence:
- The presence test
- Owning a tax home outside of Guam
- Having a closer connection to the United States
Passing the "Presence" Test
To pass the presence test, a person must have resided within Guam for at least 183 days or not have spent more than 90 days in the United States. Additionally, a taxpayer can fulfill the obligation by having been in Guam for a total of 549 or more days over the course of the present tax year and the two proceeding years. In any of those years, the taxpayer must have spent at least 60 days in Guam.
A taxpayer also qualifies if they have no more than $3,000 of income in the United States or had no significant connection to the United States at all during the tax year in question.
Bona Fide Residency
Taxpayers still qualify for bona fide residency if the permanent home they own in the U.S. is a rental property in which they have not lived for more than 14 days or 10% of the number of days the property was rented.
A person is deemed to have a significant connection to the United States if they:
- Have a permanent home in the U.S.
- Are registered to vote in the U.S.
- Have a spouse or underage child living in the U.S., except in cases of child custody as part of a divorce agreement or if the child is a student
Military Tax Exceptions in Guam
If a taxpayer is also a member of the military, his or her residency is not compromised by being absent as long as the absence is due to his or her military commitments. Conversely, if someone's being in Guam is in fulfillment of military commitments, they do not automatically receive bona fide residency.
How to File Taxes in Guam
An individual filing income tax reports to the territory (rather than the United States) should log onto MyGuamTax.com, part of the Department of Revenue (DRT), to set up an account. The account is used only to file an original return; it can’t process the Form 1040X Amended Individual Tax Return or make estimated payments.
Individuals who pay estimated taxes or need to file an amended return can do so through a PayGuam account; users can register here.
People filing their taxes by mail can send their returns, payment, and documents to:
Department of Revenue and Taxation
Taxpayer Services Division
P.O. Box 23607
GMF, Guam 96921
Further Research and Specific Cases
All taxpayers in Guam are encouraged to download and read IRS Publication No. 570, which is available in full from the IRS website. This document covers almost all possible contingencies and provides useful contact information to get needed answers should one's contingency not appear in the document.
Frequently Asked Questions
When do I need to file my income tax in Guam?
The filing deadline for taxes is April 15.
How would I track my refund?
You can track your income tax refund through the MyGuamTax.com portal. If there are issues with your return, the DRT could notify you by mail only.
Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.