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Official form guide
Form W2AS: American Samoa Wage and Tax Statement
IRS Form W2AS is the American Samoa Wage and Tax Statement that employers file to report employee wages, taxes, and benefit information. It notes that excess social security tax over $11,439.00 may be refunded.
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IRS Form W2AS - American Samoa Wage and Tax Statement
IRS Form W2AS is the American Samoa Wage and Tax Statement that employers file to report employee wages, taxes, and benefit information. It notes that excess social security tax over $11,439.00 may be refunded.
Risk Radar
Scan points- 1Submitting a non‑scannable Copy A can trigger a penalty.
- 2Submitting a non‑scannable Copy A printed from the website.
- 3Omitting required Box 12 codes for elective deferrals.
- 4Failing to keep Copy C for at least 3 years after filing.
- 5Reporting employer‑sponsored health coverage cost as taxable.
Plain English
Form W2AS reports the wages you paid to employees in American Samoa and the taxes you withheld. It also shows any employer‑provided health coverage and retirement contributions. Employers must keep a copy for their records. The form can be filed electronically or mailed.
Submission Date
- Filing date: 2026-01-12 13:11:02
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting wages, tips, and taxes for employees in American Samoa and filing Copy B with the 2026 American Samoa income tax return.
- Do not use it when filing for employees outside American Samoa or when submitting a non‑scannable photocopy of Copy A to the SSA.
- Check Form 1040 instead when you need to determine if an individual must file a personal tax return.
Form selector
Use this form or another form?
Need to file a combined employer return to SSA
Aggregates copies A of all employee W‑2AS for SSA filing
✓ Verify all employee copies A are attached
Employee has unreported tips requiring social security tax calculation
Calculates tax on tips not reported to employer
✓ Confirm tip amount matches box 12 code TP
Additional Medicare tax may apply due to high income
Reports additional Medicare tax on high earnings
✓ Check if wages exceed threshold in box 1
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Box 1 Wages, tips, other compensation
Employee wage statements · Form W-2AS page 2
Box 2 Samoa income tax withheld
Employee tax withholding records · Form W-2AS page 2
Copy A
Scannable copy for SSA · Form W-2AS page 2
Copy B
American Samoa income tax return · Form W-2AS page 5
Box 12 code TP (tips)
Tip amount from employee · Form W-2AS page 7
Before you submit
- 1Verify that Box 1 contains total wages, tips, and other compensation.
- 2Confirm Box 2 shows correct Samoa income tax withheld.
- 3Ensure Copy A is the scannable version and will be sent with Form W-3SS to SSA.
- 4Attach Copy B to your 2026 American Samoa income tax return.
- 5Retain Copy C for your records.
- 6Check that any Treasury Tipped Occupation Codes are entered in Box 14b.
- 7Sign and date the form where required.
How to file this form
- 1Prepare the form by entering employer and employee information on pages 2 and 3.
- 2Print a scannable Copy A and attach it to Form W-3SS for submission to the SSA.
- 3File Copy B with the 2026 American Samoa income tax return.
- 4Keep Copy C for your records for at least 3 years after the due date.
- 5Mail the SSA package to the Social Security Administration and retain the mailing receipt as proof.
Known limitations
- 1Does not apply to employees working outside American Samoa.
- 2Photocopies of Copy A cannot be filed with the SSA.
- 3If the employee’s name, SSN, or address is incorrect, the form must be corrected and a new copy issued.
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the 2026 edition, revised on 20/26, and the source directs users to the IRS Form W‑2AS webpage for the latest information.
What changed or needs a fresh check
- Edition date — Not stated in the official source
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Store Copy C in a safe place for at least 3 years after the filing deadline.
- 2Monitor for any SSA notices regarding Copy A submission.
- 3If errors are found, correct Copies B and C and request employer record correction.
- 4Retain proof of mailing or electronic transmission for your records.
- 5Check that the Treasury Tipped Occupation Codes are correctly recorded for future tip deductions.
Sources
- SRCForm p.1 — electronic filing options and penalty for non‑scannable Copy A.
- SRCForm p.2 — requirement to send Copy A with Form W-3SS to SSA.
- SRCForm p.5 — file Copy B with 2026 American Samoa income tax return.
- SRCForm p.5 — order official scannable forms via IRS Online Ordering.
- SRCForm p.5 — must file Form 4137 for unreported tips.
- SRCForm p.5 — may need to report amount on Form 8959.
- SRCForm p.7 — keep Copy C for at least 3 years after due date.
- SRCForm p.5 — latest information page www.irs.gov/FormW2AS.
Common confusion points
Can I file a photocopy of Copy A?
The source warns that photocopies are not acceptable for SSA filing.
→ Confirm you have the scannable IRS‑provided Copy A.
Do I need to send Copy B to the SSA?
Copy B is for the American Samoa income tax return, not SSA.
→ Verify Copy B is attached to your AS tax return, not the SSA package.
What if my employee’s SSN is missing?
Box a requires the employee’s SSN; missing data leads to processing delays.
→ Ensure the SSN is entered before filing.
When should I use Form 4137?
Form 4137 is for tips not reported to the employer.
→ Check box 12 code TP and file Form 4137 with your return if applicable.
Do I need to keep Copy C forever?
The source says keep for at least 3 years after due date, or until you receive benefits.
→ Store Copy C for the required period.
Is there a penalty for using the online version of Copy A?
The source mentions a penalty for filing non‑scannable copies.
→ Order the official scannable Copy A from IRS or use the printable version that is scannable.
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Questions about IRS Form W2AS
What is IRS Form W2AS used for?
Form W2AS reports the wages you paid to employees in American Samoa and the taxes you withheld. It also shows any employer‑provided health coverage and retirement contributions. Employers must keep a copy for their records. The form can be filed electronically or mailed.
Who must file IRS Form W2AS?
Employers who pay wages to employees in American Samoa must file IRS Form W2AS.
What information does IRS Form W2AS require?
The form collects the employee’s Social Security number, employer’s EIN, employer name and address, wages paid, and any amounts reported in Box 12 using the listed codes.
Where do I file IRS Form W2AS?
Employers may file Forms W‑2 and W‑3 electronically via the SSA’s Employer W‑2 Filing Instructions and Information web page (www.socialsecurity.gov/employer). Paper copies must be mailed according to the General Instructions for Forms W‑2 and W‑3.
How do I complete IRS Form W2AS?
First, enter the employee’s Social Security number and the employer’s EIN, name, and address. Next, fill in wage amounts and any applicable Box 12 codes such as elective deferral or health‑coverage amounts. Keep Copy C for at least three years after the filing deadline. Finally, submit the form electronically through the SSA portal or mail the scannable Copy A to the designated IRS service center.
What happens if IRS Form W2AS is filed incorrectly?
Filing a non‑scannable Copy A can result in a penalty, and failing to retain required copies may lead to enforcement actions.
Can I file a photocopy of Copy A?
The source warns that photocopies are not acceptable for SSA filing. Confirm you have the scannable IRS‑provided Copy A.
Do I need to send Copy B to the SSA?
Copy B is for the American Samoa income tax return, not SSA. Verify Copy B is attached to your AS tax return, not the SSA package.
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