Forms & Publications

• Guam DL and ID Temporary On-Island Mail-In for Non-Real ID Packet
• Out-of-Guam Driver's License Application

• 2024 1040
• 2024 1040-SR

• 2023 1040
• 2023 1040-SR

• 2022 1040
• 2022 1040-SR

• 2021 1040
• 2021 1040-SR

• 2020 1096
• 2020 1099-MISC
• 2020 1099-NEC
• 2020 W2GU
• 2020 W-3SS

• 2019 1040, Guam Individual Income Tax Return
• 2019 1040-SR, Guam Tax Return for Seniors

• Business Privilege Tax Claim Form
• Export Certificate
• US Federal Contractor: Supplemental Tax Filing & Payment Information

• BPT Deferral Program Guidance
• BPT Deferral Program - Form BPT-40DP
• Form BPT-40DP - Filing and Payment Instructions

• Registration Form for Specialized Service Providers (1.7MB)
  Needed for insurance companies, insurance agents, and vehicle inspection stations to access online services related to vehicle registration renewals.
• SWICA, W-1, W-3/W-2GU E-Filing Registration Form for Payroll Processors (176KB)
  Needed for payroll processors to submit SWICA , W-1, and/or W-3/W-2GU reports for client companies.
• E-Filing Registration Form for Government of Guam Agencies (169KB)
  Needed for Government of Guam entities.

• Guam Tax Laws Booklet, Revised March 2007

GRT Manual Filing : is available only for the purpose of amending an original return filed manually prior to February 2021.

• GRT-1: Monthly Gross Receipts, Use, and Occupancy Tax Return
• FORM 3487: Exemption to the BPT Increase (Public Law 34-87)
• GRT-2: Monthly Liquid Fuel Tax & Automotive Surcharges Return
• GRT-3: Monthly Tobacco and Alcoholic Beverages Tax Return
• Schedule GRT-E: Schedule of Exemptions and Deductions Claimed

• Adjusted Occupancy Clearance Form
• Affidavit for Building Exemption
• Application for Educational, Religious and Eleemosynary Tax Exemption
• Application for Farm Exemption
• Application for Board of Equalization
• Application for Home Exemption
• Application for Property Tax Abatement
• Application for Refund
• Application for Right-of-Way or Public Easement Exemption
• Application for Senior Citizen & Disability Tax Credit
• Application for Transfer of Erroneous/ Overpayment in Lieu of Refund
• Application for Veteran Exemption
• Building Appraisal/ Verification Form
• Penalties, Costs and Fees Waiver Application
• Request for Change of Address
• Request for Owner Identification Number
• Vendor Record / EFT Establishment Request

• Form 166 Withholding Assessment Fee
• Form BL-01 - New Business License Application
• Ayuda I Mangafa Help for Families Program Application Packet (Form 3594GU Application, Instructions for Form 3594GU and Form 8821 Tax Information Authorization)