### Question
Can you define what Guam payor means?


### Answer
**Guam payor** is defined as the following in *48 U.S.C. § 1421i*:

> the person from whom the item of income would be deemed to be received for purposes of claiming treaty benefits were Guam treated as part of the United States

#### Citation:
  - *48 U.S.C. § 1421i*
  - Heading: **CHAPTER 8A-GUAM > SUBCHAPTER I-GENERAL PROVISIONS**

