Bona fide residency test for Guam Revenue and Tax
Another key aspect of Guam tax residency is the bona fide residency test. This test, recognized by Guam Revenue and Taxation, considers factors beyond physical presence, such as your intentions, family ties, and economic connections to Guam. To be a bona fide resident, you typically need a closer connection to Guam than to any other place, maintain a permanent home in Guam, and intend to remain there indefinitely. Guam Rev and Tax may scrutinize these factors when determining your residency status.