1 Control number
22222 OMB No. 1545-0008 For Paperwork Reduction Act Notice and Instructions, see Form W-3SS.
2 Employer’s name, address, and ZIP code 3 Employer’s identification number 4
5 Statutory Pension 942 Deferred
employee plan employee Subtotal compensation Void
6 (See Form W-3SS instructions.) 7 Advance EIC payment
8 Employee’s social security number 9 Guam income tax withheld 10 Wages, tips, other compensation 11 Social security tax withheld
12a Employee’s name (first, middle, last) 13 Social security wages 14 Social security tips
15 Medicare wages and tips 16 Medicare tax withheld
17 Employer’s use 18 Benefits included in Box 10
12b Employee’s address and ZIP code Copy A—For Social Security Administration
Form W-2GU Guam Wage and Tax Statement 1992 Cat. No. 16026K Department of the Treasury
Internal Revenue Service
Do NOT Cut or Separate Forms on This Page
1 Control number
22222 OMB No. 1545-0008
2 Employer’s name, address, and ZIP code 3 Employer’s identification number 4
5 Statutory Pension 942 Deferred
employee plan employee Subtotal compensation Void
6 7 Advance EIC payment
8 Employee’s social security number 9 Guam income tax withheld 10 Wages, tips, other compensation 11 Social security tax withheld
12 Employee’s name, address, and ZIP code 13 Social security wages 14 Social security tips
15 Medicare wages and tips 16 Medicare tax withheld
17 Employer’s use 18 Benefits included in Box 10
Copy 1—For Department of Revenue and Taxation
Form W-2GU Guam Wage and Tax Statement 1992 Department of the Treasury
Internal Revenue Service
1 Control number
OMB No. 1545-0008 This information is being furnished to the Dept. of Revenue and Taxation.
2 Employer’s name, address, and ZIP code 3 Employer’s identification number 4
5 Statutory Pension 942 Deferred
employee plan employee Subtotal compensation Void
6 7 Advance EIC payment
8 Employee’s social security number 9 Guam income tax withheld 10 Wages, tips, other compensation 11 Social security tax withheld
12 Employee’s name, address, and ZIP code 13 Social security wages 14 Social security tips
15 Medicare wages and tips 16 Medicare tax withheld
17 Employer’s use 18 Benefits included in Box 10
Copy B—To be filed with employee’s Guam tax return
Form W-2GU Guam Wage and Tax Statement 1992 Department of the Treasury
Internal Revenue Service
1 Control number
OMB No. 1545-0008 This information is being furnished to the Dept. of Revenue and Taxation.
2 Employer’s name, address, and ZIP code 3 Employer’s identification number 4
5 Statutory Pension 942 Deferred
employee plan employee Subtotal compensation Void
6 7 Advance EIC payment
8 Employee’s social security number 9 Guam income tax withheld 10 Wages, tips, other compensation 11 Social security tax withheld
12 Employee’s name, address, and ZIP code 13 Social security wages 14 Social security tips
15 Medicare wages and tips 16 Medicare tax withheld
17 Employer’s use 18 Benefits included in Box 10
Copy C—For EMPLOYEE’S RECORDS
Form W-2GU Guam Wage and Tax Statement 1992 Department of the Treasury
Internal Revenue Service
Notice to Employee
You must file a tax return regardless of your income if Caution: The elective deferral dollar limitation of $8,475
any amount is shown in Box 7, Advance EIC (earned under section 402(g) is subject to change for 1992.
income credit) payment. Box 7.—Enter this amount on the advance earned
File Copy B of this form with your 1992 Guam income income credit line of your tax return.
tax return. Please keep Copy C for your records. If your Box 18.—This amount has already been included as
name or social security number (SSN) is incorrect, wages in Box 10. Do not add this amount to Box 10. If
correct Copies B and C, and ask your employer to revise there is an amount in this box, you may be able to
your employment record. Be sure to tell your employer deduct expenses that are related to fringe benefits; see
that if Form W-2GU has already been filed with the the instructions for your income tax return.
Social Security Administration (SSA), Form W-2c should
be filed with the SSA to correct your name or SSN. Also, Credit for Guam Income Tax Withheld.—If you are
let your employer know of any address change. required to file your return with the United States or the
Commonwealth of the Northern Mariana Islands, instead
If you expect to owe self-employment tax of $500 or of Guam, add the Guam income tax withheld to the
more for 1993, you may have to make estimated tax other withholding tax credits on your income tax return.
payments. Use Form 1040-ES, Estimated Tax for
Individuals. Credit for Excess Social Security and Medicare
Taxes.—If more than one employer paid you wages
Box 5.—If the “Pension plan” box is marked, special during 1992 and more than the maximum social security
limits may apply to the amount of IRA contributions you tax or Medicare tax was withheld, you can have the
may deduct on your return. If the “Deferred excess refunded by filing Form 843, Claim for Refund
compensation” box is marked, then the elective deferrals and Request for Abatement, with the Internal Revenue
shown in Box 6 (for all employers, and for all such plans Service Center in Philadelphia. (If you must file Form
to which you belong) are generally limited to $8,475 1040 with the United States, however, you should claim
($9,500 for certain section 403(b) contracts). Amounts the excess credit on Form 1040.)
over that must be included in income.
1 Control number
OMB No. 1545-0008
2 Employer’s name, address, and ZIP code 3 Employer’s identification number 4
5 Statutory Pension 942 Deferred
employee plan employee Subtotal compensation Void
6 (See Form W-3SS instructions.) 7 Advance EIC payment
8 Employee’s social security number 9 Guam income tax withheld 10 Wages, tips, other compensation 11 Social security tax withheld
12 Employee’s name, address, and ZIP code 13 Social security wages 14 Social security tips
15 Medicare wages and tips 16 Medicare tax withheld
17 Employer’s use 18 Benefits included in Box 10
Copy D—For employer
Form W-2GU Guam Wage and Tax Statement 1992 Department of the Treasury
Internal Revenue Service
Instructions for Preparing
Form W-2GU
Prepare Form W-2GU for each of your employees to By February 1, 1993, give Copies B and C to each
whom any of the following items applied during 1992: person who was your employee during 1992. For anyone
who stopped working for you before the end of 1992,
(a) You withheld income tax or social security and
you may give them copies any time after employment
Medicare taxes.
ends. If the employee asks for Form W-2GU, give him or
(b) You would have withheld income tax if the her the completed copies within 30 days of the request
employee had not claimed more than one withholding or the final wage payment, whichever is later. Send Copy
allowance. A to the Social Security Administration, Wilkes-Barre
Data Operations Center, Wilkes-Barre, PA 18769, by
(c) You paid any amount for services if you are in a March 1, 1993. (For more information, please see Form
trade or business. Include the cash value of any payment
941SS and Circular SS.) Send Copy 1 to the Department
you made that was not in cash. of Revenue and Taxation.
(d) You made any advance EIC (earned income credit) See Form W-3SS for more information on how to
payments. complete Form W-2GU.