Form W-2gu - Guam Wage And Tax Statement - 2017 (Page 9 of 9) in pdf

Employers, Please Note—

Need help? If you have questions about reporting on Form

Specific information needed to complete Form W-2GU is

W-2GU, call the information reporting customer service site

available in a separate booklet titled the 2017 General

toll free at 1-866-455-7438 or 304-263-8700 (not toll free).

Instructions for Forms W-2 and W-3. You can order these

For TTY/TDD equipment for persons who are deaf, hard of

instructions and additional forms at

hearing, or have a speech disability, call 304-579-4827 (not

Caution: Do not send the SSA Forms W-2GU and W-3SS

toll free).

that you have printed from IRS.gov. The SSA is unable to

E-filing. If you file 250 or more Forms W-2GU, you must file

process these forms. Instead, you can create and submit

electronically. Even if you aren’t required to file electronically,

them online. See E-filing, later.

doing so can save you time and effort. Employers may now

Caution: If an employee is the civilian spouse of an active

use the SSA’s W-2 Online service to create, save, print, and

duty servicemember, you may be required to file a Form

submit up to 50 Forms W-2GU at a time over the Internet.

W-2, Wage and Tax Statement, or the equivalent form for the

When you e-file with the SSA, no separate Form W-3SS filing

relevant U.S. possession instead of Form W-2GU. For

is required. An electronic Form W-3SS will be created for

details, see Military Spouses Residency Relief Act (MSRRA)

you by the W-2 Online service. For information, visit the

in the 2017 General Instructions for Forms W-2 and W-3.

SSA’s Employer W-2 Filing Instructions & Information

Due dates. By January 31, 2018, furnish Copies B and C to

website at or contact your

each person who was your employee during 2017. Mail or

Employer Services Liaison Officer (ESLO) at 1-510-970-8247

electronically file Copy A of Form(s) W-2GU and W-3SS with

(not toll free).

the SSA by January 31, 2018. See the separate instructions.

Future developments. Information about any future

developments affecting Form W-2GU and its instructions

(such as legislation enacted after we release them) will be

posted at

Form W-2gu - Guam Wage And Tax Statement - 2017 Page 9