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While residents of all states use the same forms to file their federal income tax returns, state income tax forms differ from state to state. As a result, youll need to use the appropriate forms to file your state income tax return.
You can file your 1040EZ online using MyGuamTax.com, an official service of the Guam Department of Revenue and Taxation. You will need to create a separate user account on MyGuamTax to file your 1040EZ online. Find out more.
What Is a Gross Receipts Tax? A gross receipts tax is a tax applied to a companys gross sales, without deductions for a firms business expenses, like costs of goods sold and compensation.
The Department of Revenue and Taxation is responsible for enforcing all Guam tax laws, including the gross receipts tax law.
An individual who has income from American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, Puerto Rico or the U.S. Virgin Islands will usually have to file a tax return with the tax department of one of these territories.
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All sales by businesses are subject to GRT. All businesses with sales over $500,000 per year must file monthly GRT reports and pay 4% GRT on all sales to the Treasurer of Guam.
Seven states (Delaware, Nevada, Ohio, Oregon, Tennessee, Texas, and Washington) currently levy gross receipts taxes, while several others, including Pennsylvania, Virginia, and West Virginia, permit local taxes imposed on a gross receipts base.
Guam does not use a state withholding form because there is no personal income tax in Guam.
The Department of Revenue and Taxation is responsible for enforcing all Guam tax laws, including the gross receipts tax law.
An individual who has income from American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, Puerto Rico or the U.S. Virgin Islands will usually have to file a tax return with the tax department of one of these territories.

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