Guam tax forms 2013-2025

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Alien Residents of Puerto Rico and U.S. Possessions Alien individuals who are bona fide residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands (NMI) during an entire tax year are subject to U.S. tax in the same manner as resident aliens of the United States.
Broadly, an individual resident of a territory is exempt from U.S. tax on income that has a source in that territory but is subject to U.S. tax on U.S.-source and non-possession-source income. A corporation that is organized in a territory is generally treated as a foreign corporation for U.S. tax purposes.
Refunds will continue to be paid weekly. Due to the volume of early filers for Tax Year 2023, an unprecedented payment turnaround time will continue to fluctuate between 3 to 6 weeks.
Guam will rebate 100% of the income tax of Guam-based trusts for 20 years with respect to income earned outside of Guam and the USA. Guam will rebate 75% of income taxes for 20 years on income from qualifying Guam businesses. If the business is conducted as an S corporation, the rebate is available to shareholders.
In general, all individuals with income from Guam will file only one returneither to Guam or the United States. If you are a bona fide resident of Guam during the entire tax year, file your return with Guam.
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Walk in to the Department of Revenue and Taxation, Collection branch. Make sure to bring a copy of your e-filed return with the watermark E-Filed shown across the page. Mail in your payment. Mail your check payable to Treasurer of Guam to the Department of Revenue and Taxation, P.O. Box 23607, GMF, Guam 96921.
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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