The W-2 equivalent for employees working in American Samoa.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm W-2AS reports wages and tax withheld for employees in American Samoa. Like Guam and the US Virgin Islands, American Samoa administers its own income tax, and this is the wage statement its authority expects rather than a mainland W-2.
Filing threshold: Any wages paid to an employee in American Samoa
Paper Filing
January 31
Electronic Filing
January 31
Recipient Copy
January 31
$60-$310 per form depending on how late
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days-Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Boxes 1-6 | Wages, income tax withheld, and Social Security and Medicare wages and tax |
| Boxes a-f | Employee and employer identifying details |
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American Samoa uses W-2AS, Guam uses W-2GU and the US Virgin Islands uses W-2VI. Puerto Rico uses its own Form 499R-2/W-2PR, filed with Hacienda.
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