American Samoa Wage and Tax Statement (Form W-2AS)

To submit the American Samoa Wage and Tax Statement (Form W-2AS), follow these steps: Complete all required fields accurately. Provide the completed form to the Social Security Administration. Additionally, ensure that a copy is provided to the employee and included with the American Samoa Tax Return if necessary. For submission, you can send the form via mail to the Social Security Administration at the address indicated on the form. Alternatively, use the provided email or fax number for electronic submission. Always keep a copy of the submitted form for your records.

Important dates for this form in 2024 and 2025 include the following: January 31, 2024: Employers must provide Form W-2AS to employees, February 28, 2024: Deadline to submit paper Form W-2AS to the Social Security Administration, April 15, 2025: Deadline for filing American Samoa Tax Returns including Form W-2AS.

The American Samoa Wage and Tax Statement (Form W-2AS) serves as an essential document for reporting wages and taxes. Employers use this form to report the wages paid and taxes withheld from employees' paychecks throughout the year. Employees then use the information provided on Form W-2AS to file their American Samoa Tax Returns accurately. The purpose of Form W-2AS is to ensure compliance with tax regulations in American Samoa by providing detailed information about an employee's earnings and tax withholdings. It serves as a vital tool for both employers and employees in maintaining accurate records and fulfilling tax obligations.

• 1. Employee's social security number: The employee's unique Social Security number for identification.
• 2. Employer identification number (EIN): The employer's EIN used for tax reporting purposes.
• 3. Employer's name, address, and ZIP code: The full name, address, and ZIP code of the employer.
• 4. Employee's first name and initial, last name: The employee's full name including first name, initial, and last name.
• 5. Employee's address and ZIP code: The residential address and ZIP code of the employee.
• 6. Wages, tips, other compensation: Details of the total wages, tips, and other compensation paid to the employee.
• 7. Social security wages: The wages subject to Social Security tax.
• 8. Medicare wages and tips: The wages and tips subject to Medicare tax.
• 9. Social security tips: The amount of tips the employee received that are subject to Social Security tax.
• 10. Suff.: Suffix for the employee's name if applicable.
• 11. Nonqualified plans: Contributions to nonqualified plans made for the employee.
• 12. Statutory employee: Indicator if the employee is a statutory employee.
• 13. Retirement plan, Third-party sick pay: Additional details related to the employee's retirement plan and third-party sick pay.
• 14. Samoa income tax withheld: The amount of state income tax withheld for American Samoa.
• 15. Social security tax withheld: The amount of Social Security tax withheld from the employee's wages.
• 16. Medicare tax withheld: The amount of Medicare tax withheld from the employee's wages.
• 17. See the instructions for box 12: Additional instructions for completing the fields in box 12.

Failure to submit this form can result in penalties and legal consequences. It is essential to file accurately and on time to avoid issues.

• Penalties: Late filings or inaccuracies may incur financial penalties.
• Legal consequences: Failure to submit may lead to legal actions against the employer.
• Tax liability: Unreported taxes can result in higher tax liabilities.

• 1. Annual tax reporting: Report employee wages and taxes withheld for the year.
• 2. Employee tax returns: Provide employees with the necessary information for their tax returns.
• 3. Government verification: Ensure accurate reporting for government tax verification.