Forms & Publications

• 2018 1040, Guam Individual Income Tax Return

• Registration Form for Specialized Service Providers (346KB)
  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 ( 257KB)
  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 ( 257KB)
  Needed for Government of Guam entities.

• Guam Tax Laws Booklet, Revised March 2007

• Starting Your Business on Guam
• Contractors Doing Business with the Federal Government

Use these forms to file your GRTs manually.

• 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
• GRT Instructions

• 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
• Building Appraisal/ Verification Form
• Penalties, Costs and Fees Waiver Application
• Correction of Roll
• Request for Change of Address
• Request for Owner Identification Number
• Separate Valuation Form