1099 deadline
Use the current Guam DRT filing calendar and information-return instructions for the tax year. EfileNoot should store the exact due date by form/year rather than assume a mainland state deadline.
Guam Filing Guide
Guam 1099 State Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for Guam.
GU
Guam
1099 State Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does Guam require?
1099 series required under Guam Territorial Income Tax CodeW-2GU
Guam payroll filing includes W-2GU and territorial employer tax returns. EfileNoot should maintain Guam employer account numbers, periods, payment status and acknowledgements.
2. FILING DEADLINES
Guam e-filing deadlines
Use the current Guam DRT filing calendar and information-return instructions for the tax year. EfileNoot should store the exact due date by form/year rather than assume a mainland state deadline.
W-2 deadline
Use the current Guam DRT tax-year filing instructions. The electronic filing mandate applies to filers with 10 or more W-2GU and/or 1099 information returns.
Reconciliation / transmittal
Guam employer reconciliation/transmittal requirements vary by tax year and return type; use the current Guam DRT instructions.
ACA / health coverage
No separate Guam ACA/MEC state-style filing program is included in the EfileNoot state ACA directory. Federal/territorial rules should be reviewed for the filer.
3. ELECTRONIC FILING
Guam electronic filing rules
Filers with 10 or more W-2GU and/or 1099 information returns must file electronically under Guam DRT guidance.
Additional filing requirements
Guam employer reconciliation/transmittal requirements vary by tax year and return type; use the current Guam DRT instructions.
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Guam penalties depend on the applicable territorial tax return and filing failure. Use current DRT instructions before assessment.
Mailing / agency address
Guam Department of Revenue and Taxation; use the current form-specific filing address where paper filing is permitted.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
Guam filing FAQs
1. What information returns does Guam require?
1099 series required under Guam Territorial Income Tax Code, W-2GU. Guam requires applicable information returns under the Guam Territorial Income Tax Code. The Guam Department of Revenue and Taxation provides electronic filing for W-2GU and 1099 information returns.
2. What is the Guam 1099 filing deadline for the 2026 filing season?
Use the current Guam DRT filing calendar and information-return instructions for the tax year. EfileNoot should store the exact due date by form/year rather than assume a mainland state deadline.
3. Is W-2 filing required in Guam?
Yes. Guam employers use Form W-2GU.
4. What is the W-2 filing deadline for Guam?
Use the current Guam DRT tax-year filing instructions. The electronic filing mandate applies to filers with 10 or more W-2GU and/or 1099 information returns.
5. Does Guam require an additional reconciliation or transmittal form?
Guam employer reconciliation/transmittal requirements vary by tax year and return type; use the current Guam DRT instructions.
6. What are the electronic filing rules for Guam?
Filers with 10 or more W-2GU and/or 1099 information returns must file electronically under Guam DRT guidance.
7. What happens if a filer submits late in Guam?
Guam penalties depend on the applicable territorial tax return and filing failure. Use current DRT instructions before assessment.
8. Where are paper returns mailed for Guam?
Guam Department of Revenue and Taxation; use the current form-specific filing address where paper filing is permitted.
9. Does Guam require separate ACA / health coverage reporting?
No separate Guam ACA/MEC state-style filing program is included in the EfileNoot state ACA directory. Federal/territorial rules should be reviewed for the filer.
10. What payroll filings should an employer track for Guam?
Guam payroll filing includes W-2GU and territorial employer tax returns. EfileNoot should maintain Guam employer account numbers, periods, payment status and acknowledgements.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
Ready to file for Guam?
Open EfileNoot to prepare payer, recipient, wage, state and filing records.