IRS Form W-2AS – If you’re an employer or employee in American Samoa, navigating tax forms can feel overwhelming, especially with unique territorial requirements. IRS Form W-2AS, also known as the American Samoa Wage and Tax Statement, is essential for reporting wages and taxes specific to this U.S. territory. This SEO-optimized guide breaks down everything you need to know about Form W-2AS for the 2025 tax year, including its purpose, filing instructions, and where to download it. Whether you’re preparing payroll or filing your taxes, understanding this form ensures compliance and avoids penalties.
What Is IRS Form W-2AS?
IRS Form W-2AS is a specialized version of the standard Wage and Tax Statement used exclusively for reporting wages earned in American Samoa. Unlike the regular Form W-2, which applies to wages subject to U.S. federal income tax withholding, Form W-2AS is designed for wages not subject to U.S. income tax withholding. It reports employee wages, Social Security and Medicare taxes withheld, and other relevant compensation details to the Social Security Administration (SSA) and the employee.
This form helps American Samoa residents report their earnings on tax returns like Form 1040-SS, which is used for self-employment taxes and certain wage reporting in U.S. territories. For the 2025 tax year, the form includes standard boxes for wages, but employers should note updates such as revised notices to employees about dollar amounts for credits and extensions for electronic delivery consent.
Key information reported on Form W-2AS includes:
- Employee’s Social Security number and personal details.
- Employer’s identification and contact information.
- Wages, tips, and other compensation (Box 1).
- Social Security wages (Box 3) and tax withheld (Box 4).
- Medicare wages (Box 5) and tax withheld (Box 6).
- Other items like nonqualified plans or third-party sick pay.
For 2025, there’s a new OMB number (1545-0029) assigned to the form, reflecting administrative updates.
Who Needs to Use Form W-2AS?
Form W-2AS is required for employers operating in American Samoa who pay wages to employees that are not subject to U.S. federal income tax withholding. This typically includes businesses in the territory paying local employees. Employees receiving this form use it to report their income on their tax returns, particularly if filing Form 1040-SS.
- Employers: Must furnish copies to employees and file with the SSA if total wages meet reporting thresholds (e.g., $600 or more for certain non-employee compensation in 2025, increasing to $2,000 for wages paid after 2025).
- Employees: American Samoa residents or workers who receive wages not withheld for U.S. income tax. If your wages are subject to U.S. withholding, use Form W-2 instead.
- Special Cases: Self-employed individuals in American Samoa may not receive a W-2AS but should refer to Form 1040-SS instructions for wage reporting.
If you’re unsure whether to use Form W-2AS, consult the IRS General Instructions for Forms W-2 and W-3, which cover territorial variations like W-2AS, W-2GU (Guam), and W-2VI (U.S. Virgin Islands).
Key Differences Between Form W-2AS and Standard Form W-2
While Form W-2AS mirrors the layout of the standard Form W-2, there are notable differences tailored to American Samoa’s tax system:
| Feature | Form W-2AS | Standard Form W-2 |
|---|---|---|
| Purpose | Reports American Samoa wages not subject to U.S. income tax withholding. | Reports U.S. wages with federal income tax withholding. |
| Tax Withholding | Focuses on Social Security and Medicare taxes; no federal income tax in Box 2. | Includes federal income tax withheld in Box 2. |
| Filing Location | Filed with SSA; employees may use for Form 1040-SS. | Filed with SSA and IRS for U.S. tax purposes. |
| Updates for 2025 | New OMB number and revised employee notices. | Similar updates, but applies to mainland U.S. |
| Box Changes | No split in Box 14 for 2025 (change coming in 2026). | Box 14 remains single for 2025. |
These distinctions ensure compliance with American Samoa’s separate tax administration while integrating with U.S. Social Security systems.
How to Fill Out IRS Form W-2AS?
Filling out Form W-2AS follows similar steps to Form W-2, but with territory-specific considerations. Here’s a step-by-step overview based on IRS guidelines:
- Gather Information: Collect employee details, wages paid in 2025, and tax withholdings for Social Security (6.2%) and Medicare (1.45%).
- Complete Employer Sections: Enter your EIN, business name, and address in Boxes b and c.
- Employee Details: Fill in SSN, name, and address in Boxes a, e, and f.
- Wage Boxes:
- Box 1: Wages, tips, and other compensation.
- Box 3: Social Security wages (up to the 2025 wage base of $168,600).
- Box 5: Medicare wages (no wage base limit).
- Tax Withheld: Boxes 4 and 6 for Social Security and Medicare taxes.
- Other Boxes: Use Box 12 for codes like deferred compensation, and Box 14 for additional info such as sick pay.
- Review and Sign: Ensure accuracy to avoid corrections via Form W-2c.
For detailed box-by-box instructions, refer to the General Instructions for Forms W-2 and W-3. Employers can use software compliant with SSA’s electronic filing standards for efficiency.
Filing Deadlines and Requirements for 2025
Timely filing is crucial to avoid penalties. For the 2025 tax year:
- Furnish to Employees: Provide Copies B, C, and 2 by January 31, 2026.
- File with SSA: Submit Copy A and Form W-3SS (Transmittal) by February 2, 2026 (extended from January 31 due to weekend). Electronic filing is encouraged and allows until March 31, 2026, for certain extensions.
- Electronic Options: Use the SSA’s Business Services Online (BSO) for free W-2 filing.
Penalties for late filing can range from $60 to $330 per form, depending on delay length, with higher amounts for intentional disregard. Always keep records for at least three years after filing.
Where to Download IRS Form W-2AS?
You can download the official IRS Form W-2AS PDF directly from the IRS website. The latest version for 2025 is available here: https://www.irs.gov/pub/irs-pdf/fw2as.pdf. For accessible versions or prior years, visit the IRS Forms and Publications page.
Common Mistakes and How to Avoid Penalties
Avoid these pitfalls when handling Form W-2AS:
- Incorrect SSN or Names: Double-check for accuracy to prevent SSA rejection.
- Missing Deadlines: Use electronic filing for flexibility.
- Overlooking Updates: Note the 2025 wage reporting threshold and notice changes.
- Failing to Report All Wages: Include all compensation, even if below thresholds for certain items.
If errors occur, file corrections using Form W-2c promptly.
Conclusion
IRS Form W-2AS plays a vital role in ensuring accurate wage and tax reporting for American Samoa employers and employees. By following this guide, you can stay compliant with 2025 requirements, avoid costly mistakes, and streamline your tax processes. For personalized advice, consult a tax professional or visit the IRS website for the latest updates. Remember, proper use of Form W-2AS supports your Social Security benefits and territorial tax obligations.