Forms from the Guam Department of Revenue and Taxation

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FORMS FROM THE

Department of Revenue and Taxation

2024 1040 Guam Individual Income Tax Return (618KB) UPDATED 1/27/2024
2024 1040-SR Guam Individual Income Tax Return (632KB) UPDATED 1/27/2024
Application for the Replacement of the Certificate of Ownership (Title) Registration, License Plate(s), or Tag (56KB) UPDATED 1/13/2025
Affidavit of Non-Insurance (65KB) UPDATED 1/13/2025
Application for Personalized License Plates (77KB) UPDATED 1/13/2025
Application for Fundraising Event (151KB) UPDATED 5/14/2024
Application for Gold Star License Plate (77KB) UPDATED 01/09/2025
Application for Refund (100KB) UPDATED 11/20/2024
Assigned Risk Plan for Automobile Checklist (78KB) UPDATED 11/18/2024

GuamTax.com
The Official Web Site of the Guam Department of Revenue and Taxation
MyGuamtax.com
An official service of GuamTax.com that provides online services for individual taxpayers.
Pay.Guam.Gov
Make Treasurer of Guam payments online using your Visa, MasterCard, or check.
www.irs.gov
Internal Revenue Service, United States Department of the Treasury

Technical Research and Appeals Bureau

Tax Preparer's Registration Renewal Application (209KB) UPDATED 6/28/2021
Tax Preparer Surety Bond (133KB) UPDATED 2/28/2024
Tax Preparer's Clearance Form (118KB) UPDATED 2/28/2024
Tax Preparer Exam Application (69KB) UPDATED 5/4/2023

Taxpayer Services Division

Business Privilege Tax Branch
Application Package for Tax Exempt Organizations Form 1023-EZ Form 1023 Form 1024-A Form 1024 Farmers Exemption Annual Information Return for Tax Exempt Persons UPDATED 9/12/2023(129KB) Business Privilege Tax Claim Form (713KB) Export Certificate (35KB) NEW 07/08/2019 Form 166, Withholding Assessment Fee (367KB) Form 3260, Gaming Monthly Return (234KB) Form BRFI, Annual Gross Receipts Tax Return (UPDATED 03/22/19) (119KB) Form BRQ, Revised Dec. 2003 (361KB) Form GRT-1 (169KB) UPDATED 04/28/2022	Form GRT-2 (UPDATED 01/26/18) (2.11MB) Form GRT-3 (UPDATED 09/06/18) (2.6MB) Schedule GRT-E (updated Dec. 2011) (2.4 MB) Form 3487: Exemption to the BPT Increase (Public Law 34-87) (111KB) Form UST, Declaration of Tangible Personal Property Imported or Purchased (39KB) Form 990-N, (Tax-Exempt Organizations not Required to File Form 990 or 990-EZ) (UPDATED 03/22/22) (223KB) Form 2848GU - GRT Power of Attorney (Updated August 2014)(354KB) Specific Event Exemption Application (UPDATED 5/17/22) (153KB) Registration of Tickets (325KB) MIP Offset Request (388KB)
State Wage & Information Collection Agency (SWICA)
SW-2, Employer Quarterly State Wage Report (95KB)
Income Tax Assistance & Processing Branch
Form 500, Guam Depository Receipt for Income Tax Withheld on Wages, 30% Withholding, Sec. 1441 or Corporate Estimated Tax - WITH INSTRUCTIONS, Rev. 02/11 (303KB) Innocent Spouse Claim Form (292KB)	Change of Address Form (179KB) Form W-1, Employer's Quarterly Guam Tax Return (169KB) W-7GU: Application for DRT Individual Taxpayer Identification Number (107KB) Form 2848, Power of Attorney and Declaration of Representative (215KB) UPDATED 09/27/2016 2024 1040 Guam Individual Income Tax Return (618KB) UPDATED 1/27/2024 2024 1040-SR Guam Individual Income Tax Return (632KB) UPDATED 1/27/2024
NOTE: Download tax instructions directly from the IRS web site.
GuamTax.com Special Registration
E-Filing Registration Form for Government of Guam Agencies (169KB) Registration Form for Specialized Service Providers (1.7MB)	SWICA and W-3/W-2 E-Filing Registration Form for Payroll Processors (176KB)

Regulatory Division

Compliance Branch (Alcoholic Beverage Control)
Alcoholic Beverage License Cancellation Form (552KB) UPDATED 11/29/2023 Alcoholic Beverage License Wholesale Application (5.8MB) UPDATED 1/30/2024 Alcoholic Beverage License Wholesale Renewal Form (1.1MB) UPDATED 1/30/2024 Alcoholic Beverage License Renewal Form(606KB) UPDATED 11/29/2023 Application for Temporary License (865KB) UPDATED 11/29/2023 Manager/Assistant Manager ABC Card Application (644KB) UPDATED 11/29/2023 Personal History Form (817KB) UPDATED 11/29/2023	Application of ABL Transfer by Licensee(560KB) UPDATED 11/29/2023 Special Display and Tasting/Sample Event Application (596KB) UPDATED 11/29/2023 Temporary Absence Form (516KB) UPDATED 11/29/2023 Alcoholic Beverage License Application(1.1MB) UPDATED 11/29/2023
General Licensing and Registration Branch
Application for "Certificate of Registration" of a Foreign Limited Liability Company on Guam (331KB) UPDATED 5/14/2024 Application for Fundraising Event (151KB) UPDATED 5/14/2024 Application For Withdrawal Of A Foreign (Off-Island) Corporation From Transacting Business (237KB) UPDATED 5/14/2024 Application for Reservation of Name (262KB) UPDATED 5/14/2024 Business License Application (1,038KB) UPDATED 11/20/2020 Cancellation, Amendment, or Relocation of Business Memorandum (1.1MB) UPDATED 05/20/2022 Certificate of Abandonment (708KB) UPDATED 1/22/2024 Certificate of Registration of a Foreign Corporation (246KB) UPDATED 5/14/2024 Certificate of Transacting Business Under a Fictitious Name - DBA (151KB) UPDATED 4/9/2024 Guidelines to Follow for General Partnership (1,207KB) UPDATED 05/20/2022 Guam Amendment Form for TM-SM 2023 (1.3 MB) Guam Tax Laws Booklet, revised March 2007 (428 KB) Guam Trademark and Service Mark Application/Renewal Form - Guam Registration (529KB) Guam Trademark and Service Mark Application/Renewal Form - Deposit of USPTO Registered Mark (446KB) Martial Arts Registration Form (286KB) UPDATED 05/20/2022	Registering a Foreign Limited Partnership(761KB) UPDATED 5/14/2024 Renewal of Annual Limited Liability Partnership Registration (224KB) UPDATED 05/20/2022 Requirements for Registering a Domestic Corporation(54KB) UPDATED 05/20/2022 Requirements for Registering a Limited Liability Company (156KB) UPDATED 05/20/2022 Requirements for Registering a Limited Liability Partnership (133KB) UPDATED 05/20/2022 Requirements for Registering a Non-Profit Association/Organization (278KB) UPDATED 05/20/2022 Requirements for Registering a Non-Profit Corporation on Guam (159KB) UPDATED 05/20/2022 Service of Process Cover Sheet (338KB) UPDATED 1/19/2024 Sworn Annual Report: Corporations (14.5MB) UPDATED 02/05/2015 Sworn Annual Report: Domestic and Foreign LLC (720KB) Tobacco Products License Application (524KB)
Insurance, Securities, Banking and Real Estate Branch
Annual Notice of Intent to do Business (486KB) UPDATED 07/01/2022 Article 1: Requirements for Admission into Guam (26KB) Consent to Service of Process(252KB) Custodial Bank Safekeeping Receipt Sample (14KB) License Notice of Action (127KB) Uniform Application for Business Entity Insurance License/Registration (279KB) UPDATED 06/09/2015 Insurance Checklist for General Agent License Application - Individual & Company (New & Renewal) (139KB) UPDATED 5/1/2024 Guam Insurance Broker Application Checklist (321KB) UPDATED 07/16/2021 Non-Resident Broker Checklist (309KB) UPDATED 07/16/2021 Assigned Risk Plan for Automobile Checklist (78KB) UPDATED 11/18/2024 Checklist for Withdrawal as Insurer in Guam (582KB) Requirements for Non-Resident Licensing of Insurance Producers (456KB) Updated 02/16/2021 Business License Certificate of Authority Sample (18KB) Checklist for New Certificate of Authority (231KB) Checklist for New Service Contract Provider License Application (129KB) NEW 04/08/2019 New Application for Certificate of Authority (245KB) New Application for Certificate of Authority with Checklist (I-1,I-2, I-3, I-4, I-5, I-9) (316KB) Notice of Cancellation of License (Insurance/Real Estate/ Securities) (64KB) UPDATED 04/12/19 Premium Trust Fund Account Affidavit (113KB) NEW 04/08/2019 Individual Surplus Lines Insurance License Broker Checklist (213KB) UPDATED 01/12/2021 Company Surplus Lines Broker New & Renewal Checklist (213KB) UPDATED 01/12/2021 Individual Non-Resident Company Surplus Lines Insurance Broker License Checklist (291KB) UPDATED 01/12/2021 Uniform Application Form for Individual Producer License (279KB) UPDATED 06/09/2015 Form UCC-1 Financing Statement (93KB) UPDATED 11/25/2019 Form UCC-2 (91KB) UPDATED 11/25/2019 Form UCC-3 Request for Information or Copies (76KB) UPDATED 06/17/2020 Checklist for Renewal of Certificate of Authority (185KB) UPDATED 06/13/2022 I-1: Renewal Application for Certificate of Authority (215KB) I-2: Agreement & Power of Attorney (228KB) I-3: Insurance Company's Bond (224KB) I-4: Deposit Agreement in Lieu of Bond (217KB) UPDATED 3/22/2023 I-5: Appointment of General Agent Updated 03/12/2018(116KB) New Domestic Insurance Checklist Updated 09/20/2021 (175KB) Biographical Affidavit Updated 09/20/2021 (432KB)	I-6: Request for Renewal of General Agent's License (231KB) I-7: Affidavit of Compliance (232KB) I-8: Statement of Commercial and Industrial Liability Insurance Premiums Written in Guam (139KB) UPDATED 1/31/2024 I-9: Tax Clearance Application Form (109KB) Updated 01/12/2021 Form I-12 Appointment Producer (190KB) UPDATED 01/28/2021 Request for Continuing Education Exemption (110KB) Updated 2/10/2023 Real Estate Real Estate Salesperson Checklist and Application for New, Renewal, Transfer (433KB) UPDATED 3/30/2023 Real Estate Principal or Associate Broker Checklist and Application for New, Renewal, Transfer (195KB) UPDATED 11/08/2022 Real Estate Corporate Broker Checklist and Application for New, Renewal, Transfer (219KB) UPDATED 11/08/2022 Application for Cemeterial Plot Sales Licensing (462KB) Application for Real Estate License Transfer (121KB) UPDATED 9/23/2022 Renewal Checklist for Certified General, Certified Residential Guam Licensed Appraiser (405KB) State Real Estate Board – Appraiser Assignment Log (443KB) Temporary Practice Appraiser Checklist (374KB) Trainee Real Estate Appraiser Checklist (476KB) Non-Resident Appraiser Checklist (264KB) Guam Licensed Appraiser Checklist (347KB) New Real Estate Appraiser Application Requirements (153KB) UPDATED 09/13/2021 Securities Application for Securities Agent Licensing UPDATED 02/02/2021 (102KB) Checklist for Securities Agent Licensing NEW 02/02/2021 (93KB) Application for Securities Broker Dealer Registration UPDATED 02/02/2021 (97KB) Checklist for Securities Broker Dealer Licensing NEW 02/02/2021 (94KB) Application for Securities Investment Adviser UPDATED 02/02/2021(105KB) Checklist for Securities Investment Adviser Licensing NEW 02/02/2021 (96KB) Checklist for Proposed Finance Company (572KB) Foreign Exchange Application (668KB) Foreign Exchange Renewal Checkilst (179KB) UPDATED 07/26/2020 Foreign Exchange Withdrawal Checkilst (72KB) NEW 04/22/19 Pawnshop/Pawnbroker Checklist and Registry(440KB) UPDATED 02/23/2022 Anti-Money Laundering Compliance/BSA Compliance Checklist (37KB) UPDATED 08/09/2022
Weights and Measures Branch
Taxi Application (New or Renewal)(67KB) UPDATED 8/2/2021 Taxi Cancellation Application (124KB) UPDATED 8/2/2021 Taxi or Bus Insurance Declaration(100KB) UPDATED 8/2/2021 Taxi Doctor's Certification Form(152KB) UPDATED 8/2/2021	Checklist & Driver Log for Transportation/Taxicab Network Company(378KB) UPDATED 3/30/2023 Driver Log for Transportation/Taxicab Network Company (148KB) UPDATED 3/30/2023

Motor Vehicle Division

Driver's License Examination Branch
Guam DL and ID Temporary On-Island Mail-In for Non-Real ID Packet (818KB) UPDATED 12/27/2022 Guam Driver's License/Identification Card Application (158KB) UPDATED 11/23//2020 Guam Driver's License Certification (150KB) UPDATED 04/22/2019 Converting Intermediate Driver’s License to Full License (Off-Island Applicants Only) (327KB) UPDATED 04/22/2019 Out-of-Guam Driver's License Application (287KB) UPDATED 04/22/2019 Eye Specialist Certification Form (130KB) UPDATED 04/23/19	Guam DRT Driver's Handbook (1.4MB)
Vehicle Registration Branch
Application for Initial Registration and/or Transfer (182KB) Updated 09/19/2022 Affidavit of Non-Insurance (65KB) UPDATED 1/13/2025 Affidavit of Vehicle Non-Use (95KB) UPDATED 02/06/2020 Application for Accessibility Placard (115KB) UPDATED 06/15/2021 Application for Dealer License Plates (576KB) Application for First Time Vehicle Registration Under Soldiers' and Sailors' Civil Relief Act (214KB) UPDATED 9/23/2022 Application for Gold Star License Plate (77KB) UPDATED 01/09/2025 Application for Personalized License Plates (77KB) UPDATED 1/13/2025	Application for the Replacement of Accessible Parking Placard (621KB) Application for the Replacement of the Certificate of Ownership (Title) Registration, License Plate(s), or Tag (56KB) UPDATED 1/13/2025 Bus Clearance Form (340KB) Doctor's Certification Form for HSD Applicants (75KB) Information Sheet: Requirements for Homemade Trailers(1MB) Renewal of Guam Vehicle Registration (638KB) Safety Inspection Affidavit Application (269KB)

Real Property Tax Division

Real Property Tax Assessment Branch

Adjusted Occupancy Form (161KB) UPDATED 5/3/2024
Affidavit for Building Exemption (150KB) UPDATED 5/3/2024
Application for Educational, Religious and Eleemosynary Tax Exemption (150KB) UPDATED 5/3/2024
Application for Farm Exemption (168KB) UPDATED 5/3/2024
Application for Home Exemption (140KB) UPDATED 5/3/2024
Application for Property Tax Abatement (133KB) UPDATED 5/3/2024
Application for Refund (100KB) UPDATED 11/20/2024
Application for Rights-of-Way or Public Easement Exemption (198KB) UPDATED 5/3/2024
Application for Senior Citizen & Disability Tax Credit (246KB) UPDATED 5/3/2024

Application for Transfer of Erroneous/Overpayment in Lieu of Refund (226KB) UPDATED 5/3/2024
Application for Veteran Exemption (217KB) UPDATED 5/3/2024
Board of Equalization Appeals Application(200KB) UPDATED 5/3/2024
Building Appraisal/Verification Form (201KB) UPDATED 5/3/2024
Penalties, Costs and Fees Waiver Application (152KB) UPDATED 5/3/2024
Request for Change of Address (178KB) UPDATED 5/3/2024
Request for Owner Identification Number (184KB) UPDATED 5/3/2024
Vendor Record / EFT Establishment Request (380KB) UPDATED 5/3/2024

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Mandatory Automobile Insurance Certification form
The insurance certification is included in Part A of the Renewal of Guam Vehicle Registration form.
Marriage License Application/Affidavit
Applications for Marriage Licenses have been moved to Forms from the Department of Public Health and Social Services.

Insurance

Real Estate

Securities