W-3/W-2GU E-Filing Help

W-3/W-2GU Upload

How do I upload W-3/W-2GU data using GuamTax.com?

Once logged in to the E-Home page, click on the W-3/W-2GU option, then click the Continue button. from the From the W-3/W-2GU main page, click on the Upload W-3/W-2GU button to access the screens for file upload. You will be able to select a file on your computer or network to upload to our system.

What is the required format for the W-3/W-2GU upload file?

W-3/W-2GU data must be in ASCII text format in the same file format defined in the Social Security Administration's (SSA's) Specifications for Filing Forms W-2GU Electronically (EFW2). Visit the SSA web site at http://www.ssa.gov/employer/pub.htm for the appropriate tax year publication.

Payroll Processors

If I'm a payroll processor, can I e-file W-3/W-2GU data for other companies?

Yes. If you are a payroll processor, your GuamTax online account must be marked as a payroll processor account in our system to allow you to e-file W-3/W-2GU online for other companies. To have your GuamTax account designated as a payroll processor account, complete the SWICA and W-3/W-2GU E-Filing Registration Form for Payroll Processors and fax it to us at (671) 633-2643 or mail it to the Department of Revenue and Taxation Attn. GuamTax PIN Administrator, P.O. Box 23607 GMF, Guam 96921. For more information, contact the GuamTax PIN Administrator at (671) 635-1809, or email pinadmin@revtax.guam.gov.

How do I e-file W-3/W-2GU data for other companies?

Your account must be flagged for payroll processing (see question above). Once logged in, use the Upload W-3/W-2GU function to file W-3/W-2GU data for other companies. You can upload data for multiple companies in a single file, or you can separate each company's data into individual upload files.

Multiple Locations for a Single Company

Can I make multiple W-3/W-2GU e-filings for the same tax period?

Yes. If you have more than one business location for the same company, you can e-file multiple W-3/W-2GU reports in a given tax period -- one for each business location. You can upload this data in a single upload file, or you can upload individual files for each location for a given tax year.

Government Filers

How can a government agency submit W-3/W-2GU reports online?

Complete the E-Filing Registration Form for Government of Guam Agencies and fax it to us at (671) 633-2643 or mail it to the Department of Revenue and Taxation Attn. GuamTax PIN Administrator, P.O. Box 23607 GMF, Guam 96921. For more information, contact the GuamTax PIN Administrator at (671) 635-1809, or email pinadmin@revtax.guam.gov.

General

What is the traditional paper form equivalent of the W-3/W-2GU online filing?

The traditional paper equivalent of the W-3/W-2GU online filing are the W-2GU Guam Wage and Tax Statement and the W-3SS Transmittal of Wage and Tax Statements.

Do I still need to file the W-3SS and W-2GU paper forms with the Guam Department of Revenue and Taxation if I electronically file W-3/W-2GU on GuamTax.com?

No. Your e-filed W-3/W-2GU on GuamTax.com constitutes official filing of such forms with our department.

If I own several companies with different EINs, can I use the same GuamTax account to file W-3/W-2GU data for these companies?

No. Your GuamTax.com online account is associated with your EIN or SSN. Although you can have more than one GRT master account associated with your EIN or SSN, W-3/W-2GU filings are categorized by EIN/SSN. If you have companies with different EINs, you must establish a separate GuamTax account for each EIN.

What proof do I have of my W-3/W-2GU filing if I use the online system?

Upon completion of e-filing, you will receive a confirmation page with the details of your e-filing transaction. Print this page for your records. GuamTax.com integrates with our backend systems at the Department of Revenue and Taxation. Upon successful e-filing, the system will create a new W-3/W-2GU record in your account. To view this record, click on the Display link next to the annual report you want to view.

Can I file a corrected W-3/W-2GU report online?

No. Currently you can only file original W-3/W-2GU reports using our online system.

Can I file W-3/W-2GU for prior years?

W-3/W-2GU e-filing begins with tax year 2006. You can e-file W-3/W-2GU for prior years beginning with tax year 2006.

Can I e-file a W-3/W-2GU with zero employees?

No. If you wish to file a W-3/W-2GU report with zero employees, you must file this with our department using the traditional paper method.

Is there a fee for e-filing?

No.

Who is required to electronically file their W-2GU’s and W-3SS’s?

DRT encourages all employers to file electronically. However, filers who have 10 or more information returns (W-2GU and 1099) must file them electronically pursuant to Section 6011(e)(2)(a) of the Guam Territorial Income Tax Code and associated regulations on this site. This requirement applies separately for each type of form required to be filed and to both original and corrected forms. You must register for a GuamTax account to electronically file. If you are required to file electronically but fail to do so, you will be subject to penalties. For more information, see DRT Tax Alert 23-01-ITAPB.

Are penalties applicable to those who file electronically?

Yes, the same penalties, which apply to those who file by paper/manually, will also apply to those who file electronically.  Please refer to the Instruction for forms W-2GU and W-3 located in the IRS website.

Troubleshooting

Why do I get the message "The page cannot be displayed" when trying to get to page 2 of the W-3/W-2GU upload process?

This system utilizes Secure Socket Layer (SSL) and Transport Layer Security (TLS) protocols to ensure data security when you communicate with our system. If you are receiving the above error, you must make sure that SSL and TLS security protocols are enabled in your browser settings.

In Internet Explorer, click the Tools menu, and then click Internet Options. On the Advanced tab, scroll to the Security section and checkmark the settings for SSL 2.0, SSl 3.0, and TLS 1.0.