Form W-2gu - Guam Wage And Tax Statement - 2016 (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 2016 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). The hours of operation are 8:30 a.m. to 4:30 p.m.

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

Eastern time.

process these forms. Instead, you can create and submit

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

them online. See E-filing, later.

electronically. Even if you are not required to file

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

electronically, doing so can save you time and effort.

duty servicemember, you may be required to file a Form

Employers may now use the SSA’s W-2 Online service to

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

create, save, print, and submit up to 50 Forms W-2GU at a

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

time over the Internet. When you e-file with the SSA, no

details, see Military Spouses Residency Relief Act (MSRRA)

separate Form W-3SS filing is required. An electronic Form

in the 2016 General Instructions for Forms W-2 and W-3.

W-3SS will be created for you by the W-2 Online service. For

Due dates. By January 31, 2017, furnish Copies B and C to

information, visit the SSA’s Employer W-2 Filing Instructions

each person who was your employee during 2016. By

& Information website at or

January 31, 2017, send Copy A of Forms W-2GU and

contact your Employer Services Liaison Officer (ESLO) at

W-3SS to the SSA. If you file electronically, the due date is

1-510-970-8247 (not toll free).

also January 31, 2017. 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 - 2016 Page 9