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Posted

Plan covers employees in Guam. Questions:

1. Participant terminates and receives distribution what is required withholding and where is it and with what Form?

2. Is distribution reported to participant on 1099R?

Posted

Guam is US territory. They pay US federal income tax just like we do. Give them a 1099R. Withhold the statutory 20% for lump sum. Form depends on the filer, will be 945.

JanetM CPA, MBA

Posted

Thanks. I talked to someone at Guam Tax and Revenue who said 945 is not required of all employees are on Guam.

Posted

He didn't indicate that a form was required other than deposits of withholding should be done on Form 500.

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