IRS Form W-2AS American Samoa Wage and Tax Statement

​IRS Form W-2AS Instructions

The form is filled out by the employers to report their employees' salaries and the American Samoa wage tax withheld from these salaries. It consists of five copies. Send copy A to the Social Security Administration (SSA). Submit Copy 1 to the American Samoa Treasurer. Provide copies B and C to the employee. Keep copy D for your records.

The due date for W-2AS Form is January 31. If you cannot file on time, you can request one extension to file the form with the SSA by submitting the Form 8809, Application for Extension of Time to File Information Returns. The extension can be granted for 30 days and in exceptional situations only. No additional extension is allowed.

Mail the paper version of the Copy A and the Copy A of the Form W-3SS, Transmittal of Wage and Tax Statements to the Social Security Administration Direct Operations Center (Wilkes-Barre, PA 18769-0001).

Do not staple or tape the forms and do not include any cash, checks, or any other payments. Send Copy 1 of the Form W-2AS and Form W-3SS to: American Samoa Tax Office, Executive Office Building, First Floor, Pago Pago, AS 96799

If you need to submit 250 forms and more, you must do it electronically. Otherwise, you may be subjected to penalties. Even if you are not required to e-file your forms, the SSA still recommends doing it to save your time and efforts.

If you do not file the correct forms on time, you can be subject to the following penalties:

• If you submit forms within 30 days after the due date, the penalty is $50 per form. The maximum amount is $556,500 per year. For small businesses, the maximum amount is reduced to $194,500 per year;
• If you file forms more than 30 days after the deadline but before August 1, the fine amount will be $110 per form but no more than $ 1,669,500 per year or $556,500 if you are a small business owner;
• If you submit forms after August 1, or do not submit them at all, you will have to pay $270 per form. The maximum amount, in this case, will be $3,339,000 per year or $1,113,000 for small businesses;
• For willful disregard of filing requirements, the penalty is $550 per form with no maximal penalty.

The detailed information regarding completing and submitting the American Samoa wage and tax statement can be found in the IRS-distributed General Instructions for Forms W-2 and W-3.

​IRS W-2AS Related Forms:

• IRS Form W-2, Wage and Tax Statement. Fill out this document if you are an employer engaged in a business or trade and are required to report your employees' income and taxes withheld from this income;
• IRS Form W-2C, Corrected Wage and Tax Statement. Complete this version of the form to correct errors on the IRS Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2C submitted to the SSA and to provide corrected information to your employees;
• IRS Form W-2GU, Guam Wage and Tax Statement. Submit this document to report Guam wages;
• IRS Form W-2VI, U.S. Virgin Islands Wage and Tax Statement. Use this version of the form to inform about the United States Virgin Islands salaries;
• IRS Form W-2G, Certain Gambling Winnings. File this document to provide the IRS with information about gambling winnings and any federal taxes deducted from these winnings.