Guam Taxes on Military Retired Pay

Guam follows federal income tax laws when determining territorial income taxes. Military retired pay is taxable in Guam.

Guam Taxes on Military Pay

Guam follows federal income tax laws when determining territorial income taxes. Military pay is taxable in Guam.                                                                                                        

Guam Taxes on Military Disability Retirement Pay

Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the U.S. Armed Forces should not be included in taxable income. Some of the payments which are considered disability benefits include:

• Disability compensation and pension payments for disabilities paid to Veterans or their Families
• Grants for homes designed for wheelchair living
• Grants for motor vehicles for Veterans who lost their sight or the use of limbs, or
• Benefits under a dependent-care assistance program.

Guam Taxes on U.S. Department of Veterans Affairs, Disability Dependency and Indemnity Compensation (DIC)

DIC is a tax-free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

Guam Taxes on Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP)

SBP, RCSBP and RSFPP annuity payments are taxable in Guam.

Guam Disabled Veteran Property Tax Exemption

Real property owned and occupied as a residence by eligible disabled Veterans, Surviving Spouses, minor dependent Children and Gold Star Parents may be exempt from all Guam property taxes.

Federal Employment Veteran’s Hiring Preferences

By Federal law, Veterans who are disabled or who served on active duty in the U.S. Armed Forces during certain specified time periods or in military campaigns are entitled to preference over non-Veterans in hiring into the Federal civil service and in retention during reduction in force. Veterans may be entitled to 5 or 10 points included in any scoring process for examination or interviews.

Guam, Government Employment Veterans’ Hiring Preference

 Guam offers Veterans’ hiring preference for civil service employment for eligible Veterans. Preference is given by adding points to passing initial employment examination scores. Eligible Veterans can receive 5 points, disabled Veterans can receive 10 points added to their score.

In addition, if two applicants for government service are equally qualified, and one is eligible for Veterans’ preference and the other is the not, the applicant that is eligible for preference will be offered the position first.

Who is eligible for Guam Government Employment Veterans’ Hiring Preferences? 

Veterans must have served in the U.S. Armed Forces for 180 cumulative days and received another than dishonorable discharge. Disabled Veterans must have received a service-connected disability rating from the VA or their branch of service.

Applicants claiming Veterans’ preference must submit their DD214 (or other official documentation) as proof that they received an other than dishonorable discharge. Disabled Veterans must also provide official documentation from the VA or their branch of service that they have a service-connected disability.

Guam Government Employee Leave for Military Duty

Guam government employees who are members of a reserve component of the U.S. Armed Forces are eligible for 15 days paid military leave each fiscal year for military duty.
Who is eligible for Guam Government Employee Leave for Military Duty? Guam government employees who are Service members in the National Guard or Reserves are eligible for military leave

Guam Government Employee Leave for U.S. Department of Veterans Affairs Disability Re-examination or Treatment

Guam government employees who have a service-connected disability rating from the VA are authorized five workdays per calendar year of non-chargeable leave to attend VA appointments. Veterans are required to show written proof of scheduled appointments.

Uniformed Services Employment and Reemployment Rights Act (USERRA)

 USERRA protects civilian job rights and benefits for Veterans and members of reserve components. USERRA also protects Service member rights and benefits by clarifying the law, improving enforcement mechanisms, and adding Federal Government employees to those employees already eligible to receive Department of Labor assistance in processing claims.

Absence from Work for Military Duty

USERRA establishes the cumulative length of time that an individual may be absent from work for military duty and retain reemployment rights to five years. Exceptions to the five-year limit, include initial enlistments lasting more than five years, periodic National Guard and Reserve training duty, and involuntary active duty extensions and recalls, especially during a time of national emergency. USERRA establishes that reemployment protection does not depend on the timing, frequency, duration, or nature of an individual’s service if the basic eligibility criteria are met.

Disability Accommodation

USERRA provides protection for disabled Veterans, requiring employers to make reasonable efforts to accommodate the disability. Service members recovering from injuries received during service or training may have up to two years from the date of completion of service to return to their jobs or apply for reemployment.

Return to Work without Loss of Seniority

USERRA provides that returning Service members are reemployed in the job that they would have attained had they not been absent for military service, with the same seniority, status and pay, as well as other rights and benefits determined by seniority. USERRA also requires that reasonable efforts (such as training or retraining) be made to enable returning Service members to refresh or upgrade their skills to help them qualify for reemployment. USERRA also provides that while an individual is performing military service, they are deemed to be on a furlough or leave of absence and are entitled to the non-seniority rights accorded other individuals on non-military leaves of absence.

Extension of Health and Pension Plans

Health and pension plan coverage for Service members is provided for by USERRA. Individuals performing military duty of more than 30 days may elect to continue employer sponsored health care for up to 24 months; however, they may be required to pay up to 102% of the full premium. For military service of less than 31 days, health care coverage is provided as if the Service member had remained employed. USERRA clarifies pension plan coverage by making explicit that all pension plans are protected. 

Guam Disabled Veterans Outreach Program (DVOP)

The Guam DVOP has specialists to provide intensive services to assist eligible Veterans with significant barriers to employment (SBE) find and keep a job.

“Veteran” Designation on Guam Driver’s Licenses and Identification (ID) Cards

Guam offers a “Veteran” designation to honorably discharged Veterans to be displayed on their Guam driver’s licenses or ID cards. Veterans must provide official documentation as proof they received an honorable discharge at the time of application or renewal.

Waiver of Guam Driver’s License Fees for Veterans and Eligible Family Members

The fees for Guam vehicle driver’s licenses, to include all classes and endorsements, is waived for the following individuals:

• Honorably discharged Veterans of the U.S. Armed Forces
• Active and reserve component Service members
• Retired Service members
• Veteran that has a 100% service-connected disability rating or is rated Individually Unemployable due to military service by the VA
• Spouse, Surviving Spouse, Gold Star parents and surviving legal guardians
• Recipients of the following medals:
  • Medal of Honor
  • Distinguished Service Cross
  • Silver Star
  • Bronze Star with “V” Device
  • Purple Heart

Applicants will be required to provide one of the following documents as proof of eligibility:

• Transfer or Discharge (DD214)
• Military ID Card DD2
• DD1173
• DD2765, or Common Access Card (CAC)
• Other forms used to verify eligibility status and certified by the Guam Veterans Affairs Office.

Guam Military and Veteran License Plates

Guam offers three distinctive license plates to honor the service and sacrifice of eligible Service members, Veterans, retired Service members, and certain Family members. Specific eligibility and documentation requirements will apply.

Guam Veteran License Plates

 Guam offers Veteran license plates for resident Veterans that received an other than dishonorable discharge from the U.S. Armed Forces. Below the license number, Veterans can request a decal indicating they are recipients of medals of valor, combat duty or for disabilities. These decals include:

• Distinguished Service Cross
• Silver Star
• Bronze Star
• Purple Heart
• Combat Wounded
• Disability access symbol

The beginning of the license plate number will indicate the Veteran’s branch of service:

• A – Army
• AF – Air Force
• N – Navy
• MC – Marine Corps
• NG – National Guard
• R – Reserves

Veterans will be required to provide official documentation as proof honorable service in the U.S. Armed Forces and eligibility for decals (If applicable). Veterans are authorized two sets of Veteran license plates.

Guam Special Recognition Veteran License Plates

Guam offers the Special Recognition Veteran license plates for resident Service members and Veterans that are recipients of the following medals:

• Medal of Honor
• Distinguished Service Cross, Navy Cross, Air Force Cross
• Silver Star
• Bronze Star with “V” Device
• Purple Heart

Veterans will be required to provide their DD214 or official documentation as proof that they received the requested medal. Veterans are authorized two sets of Special Recognition Veteran license plates. The unremarried Surviving Spouse may continue to use the Special Recognition Veteran license plates the belonged to their deceased Veteran Spouse.

Guam Special Gold Star License Plate

Guam offers the Special Gold Star license plate to the Surviving Spouse and parents of a Service member that is killed during military conflict. There is no fee for this plate.

Guam Resident Active Military Driver’s Licenses Remain Valid After Expiration

The driver’s license of Guam resident, active-duty Service members will remain valid while they are serving in the U.S. Armed Forces and stationed outside Guam. Service members will be required to renew their license within 31 days of returning to Guam or within 91 days from the date of their discharge.

Guam National Guard Medical Coverage and Compensation for Injury, Illness and Death Benefits incurred while on Territorial Duty

National Guard Service members that are injured, become ill, disabled or die while serving on territorial active duty are eligible for medical coverage and compensation under Guam Workers’ Compensation Laws. 

TRICARE Reserve Select Health Insurance

TRICARE Reserve Select is a premium-based plan, available worldwide for Selected Reserve, (Reserve and National Guard) and their Families who meet the following qualifications:

• Not on active duty orders
• Not covered under the Transitional Assistance Management Program
• Not eligible for or enrolled in the Federal Employees Health Benefits (FEHB) program or currently covered under FEHB, either under their own eligibility or through a Family member.

This plan provides comprehensive health care coverage when a Service member is not on active duty and covered by active duty TRICARE benefits.

U.S. Department of Veterans Affairs Life Insurance

The VA provides valuable life insurance benefits to Veterans, active and reserve component Service members and their Families to provide financial security given the extraordinary risks involved in military Service. The VA provides the following life insurance benefit programs:

• Servicemembers’ Group Life Insurance (SGLI)
• Veterans’ Group Life Insurance (VGLI)
• Family Servicemembers’ Group Life Insurance (FSGLI)
• Servicemembers’ Group Life Insurance Traumatic Injury Protection Program (TSGLI)
• Service-Disabled Veterans’ Life Insurance (S-DVI)
• Veterans’ Mortgage Life Insurance (VMLI)

Extension of Health and Pension Plans

Health and pension plan coverage for Service members is provided for by USERRA. Individuals performing military duty of more than 30 days may elect to continue employer sponsored health care for up to 24 months; however, they may be required to pay up to 102% of the full premium. For military service of less than 31 days, health care coverage is provided as if the Service member had remained employed. USERRA clarifies pension plan coverage by making explicit that all pension plans are protected.

Guam National Guard State-Sponsored Life Insurance (SSLI)

SSLI is available for Guam National Guard Service members and is made up of several voluntary group life policies that are designed to help meet the needs of National Guard Service members and their Families. Every Guam National Guard Service member is covered with $1,000 SSLI at no cost.

Key Benefits of the SSLI:

• Over $275,000 in coverage available through a combination of the SSLI plans
• Coverage available for Spouse and Children
• Coverage 24 hours a day, 365 days a year
• No military specialty, combat or war exclusions.