Fund Tax Pro
VSDM Guam (GU) exempt-interest percentage, tax year 2025
Vanguard Short Duration Tax-Exempt Bond ETF is a national fund that reports income across 53 jurisdictions, so only part of its Box 12 amount relates to any one state.
| Item | Published figure | Fund company source |
|---|---|---|
| Guam share of exempt-interest dividends, 2025 | ••.••% | 2025 Tax-Exempt Interest Dividends by State Page 2. Table 2: Tax-exempt interest dividends by state |
| Federal AMT percentage, 2025 | ••.••% | 2025 Alternative Minimum Tax: Tax-Preference Dividends by Fund Page 1 |
Working out VSDM state deductibility in Guam
Preparers looking up VSDM for a Guam return usually start with the fund's Guam percentage. Multiply it by the exempt-interest dividends in Box 12 of Form 1099-DIV to get the Guam portion. Fund Tax Pro supplies the published percentage, the calculation and the source; the preparer decides how it is treated on the return.
Backup for the client file
The backup PDF records VSDM's tax year 2025 percentage for Guam, the calculation, the document title (2025 Tax-Exempt Interest Dividends by State) and page 2. Subscribers can also download Vanguard's document itself.