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A payroll team hands over a clean file, then it turns out Box 2 was booked as U.S. federal income tax withheld. On Form W-2AS that box carries American Samoa income tax, not federal tax, and that one habit means rerouting Copy 1 to the American Samoa Treasurer and pushing a Form W-2c after the fact. The underlying payroll was fine; federal W-2 muscle memory was the problem.
Form W-2AS is the American Samoa Wage and Tax Statement that employers there file instead of the standard W-2. Copy A goes to the SSA with Form W-3SS, Copy 1 to the American Samoa Treasurer, and Copies B and C to employees by January 31. The 2026 social security tax cap is $11,439.00, and filers with 10 or more information returns in aggregate must e-file through SSA Business Services Online.
Key Takeaways
- You must furnish employee Copies B and C by January 31 each year, and you must file Copy A with the Social Security Administration by the same January 31 deadline for that tax year’s forms. For Tax Year 2024, the due date was January 31, 2025. If the due date falls on a weekend or federal holiday, it moves to the next business day.
- Form W‑2AS reports American Samoa wages, American Samoa income tax withheld, and U.S. Social Security and Medicare amounts. You transmit Copy A with a Form W‑3SS summary if filing on paper, or submit electronically through SSA systems.
- Most employers filing 10 or more information returns in aggregate must e‑file, which includes W‑2 series forms. Plan your SSA Business Services Online workflow early.
- You cannot print Copy A from the web and mail it. Paper Copy A must be the official scannable red form, or you must e‑file through SSA.
- Keep employment tax records for at least four years after the date the tax is due or paid, whichever is later. Keep proof that you furnished employee copies on time.
What Is Form W‑2AS
Form W‑2AS is the American Samoa wage and tax statement. You use it to report each employee’s American Samoa wages and income tax withheld, plus U.S. Social Security and Medicare wages and taxes. If you are familiar with the mainland Form W‑2, think of W‑2AS as its territory‑specific counterpart for American Samoa employers, filed to the SSA and furnished to employees on the same timeline.
- Employee Copy B supports the employee’s American Samoa return.
- Employee Copy C is for personal records.
- Copy A goes to the SSA, paired with Form W‑3SS when filing on paper. If you e‑file, SSA creates the electronic W‑3SS for you.
Who Must File Form W‑2AS
If you paid wages in American Samoa and withheld, or were required to withhold, American Samoa income tax and U.S. Social Security and Medicare, you must issue a W‑2AS for each employee and furnish Copies B and C by January 31. This applies even if the employee left before year‑end or requests a statement. You must also file Copy A with the SSA by the same January 31 deadline, paper with W‑3SS or electronically through Business Services Online.
A quick note on e‑file thresholds, beginning with filings on or after January 1, 2024, the federal 10‑return rule generally requires electronic filing when you file 10 or more information returns in aggregate, which includes W‑2 series forms. If you need a waiver, submit Form 8508 at least 45 days before the due date.
Why These Dates Matter For 2025 And 2026
Dates move because of weekends and holidays, so it helps to pin down the exact calendar:
- For Tax Year 2024 forms, you had to furnish employee copies and file with SSA by January 31, 2025.
- For Tax Year 2025 forms, you must furnish and file with SSA by February 2, 2026, since January 31, 2026 falls on a weekend. The IRS publishes this specific date in the General Instructions for Forms W‑2 and W‑3.
If your business terminates during the year, special accelerated rules apply that tie your W‑2AS/W‑3SS filing to the due date of your final employment tax return.
The Copies And Where They Go
Here is the practical breakdown you can follow every year:
- Copy A to the SSA, paper with W‑3SS or electronically through BSO. You must use the official scannable paper if mailing.
- Copy B and Copy C to the employee, furnished by January 31 by mail, hand delivery, or secure electronic delivery with consent. Keep proof of delivery.
- Copy 1 to the American Samoa tax office when required under local law. Historical IRS instructions direct Copy 1 to the American Samoa Treasurer. Confirm current address with the local tax authority before mailing.
In the next section, you will get the exact 2025 calendar, an at‑a‑glance table you can paste into your SOP, and a clean checklist that reduces review time and rework.
2025 At A Glance, Dates You Can Trust
Here is a working table you can drop into your year‑end checklist.
| What | Who | Due date for TY 2024 filings | Notes |
| Furnish employee Copies B and C of W‑2AS | Employer to Employee | January 31, 2025 | Mail, hand deliver, or secure e‑delivery with consent. Keep proof. |
| File Copy A of W‑2AS with SSA | Employer to SSA | January 31, 2025 | Paper with W‑3SS or e‑file through BSO. |
| E‑file threshold | Employer | If filing 10+ information returns | Includes W‑2 series forms. Request waiver on Form 8508 if needed. |
| Next year’s combined due date for TY 2025 | Employer | February 2, 2026 | Due to weekend shift. Applies to W‑2, W‑2AS and W‑3SS. |
Pro tip, do a soft close in early January, then run a W‑2AS dry‑run to catch SSN name mismatches with SSNVS before you generate final forms.
Employee Furnishing Rules
You must furnish employees Copies B and C by January 31. If someone leaves early, you may furnish any time after separation, but not later than January 31. If a former employee makes a written request, furnish Copies B and C within 30 days of the request or the final wage payment, whichever is later. Keep proof of mailing or receipt in your payroll records.
Filing With SSA, What To Expect
You can file paper Copy A with Form W‑3SS, or submit electronically with Business Services Online (BSO). The SSA deadline is the same January 31 date used for employee furnishing. Filing electronically reduces errors and gives you immediate confirmation.
Business Services Online updates
- Access now routes through ID.me or Login.gov, so complete credentialing well before January. Legacy BSO usernames alone no longer grant access.
- W‑2 Online lets smaller employers create, print, and submit up to 50 W‑2s per internet session, and up to 25 W‑2c forms for recent years. Use Wage File Upload for larger batches in EFW2 format.
AccuWage and formatting
Run your wage file through AccuWage Online before you submit. AccuWage checks your EFW2 file for common format errors, which saves you from SSA rejections and last‑minute corrections. You will get pass or fail feedback within seconds after you upload.
E‑File Threshold, The 10‑Return Rule
Starting with filings on or after January 1, 2024, most filers who submit 10 or more information returns in aggregate must file electronically. This aggregates across return types, so your W‑2AS count combines with any 1099s you file. If electronic filing is a hardship, request a waiver with Form 8508 at least 45 days before the due date.
Paper Filing And Scannable Forms
Paper filers must order the official red scannable Copy A for W‑2AS and the matching W‑3SS. Do not mail PDF printouts of Copy A (the IRS warns a penalty may be imposed for filing forms that can't be scanned). If you e‑file via BSO, you do not mail paper.
What Goes In Each Box
Think of W‑2AS as a concise snapshot of the year. Verify these items against payroll:
- Employee and employer IDs, names, and addresses.
- Box 1 American Samoa wages, Boxes 3 and 5 for Social Security and Medicare wages, Boxes 4 and 6 for the related taxes (box 6 is not a flat 1.45% of box 5 – it also includes 0.9% Additional Medicare Tax withheld on the portion of wages above $200,000).
- Box 2 American Samoa income tax withheld (this is American Samoa territorial income tax, not U.S. federal income tax withheld as on the mainland Form W‑2 box 2).
- Box 7 Social Security tips, if any.
- Box 12 codes for elective deferrals or other items.
- Boxes 13–14 for statutory employee, retirement plan, and notes. Use W‑3SS to total the set when filing on paper.
Copies And Distribution, A Quick Map
- Copy A to SSA, paper with W‑3SS or e‑file through BSO.
- Copies B and C to employees by January 31, with proof of furnishing.
- Copy 1 to the American Samoa tax authority when required by local law. Historical IRS guidance points to the American Samoa Treasurer, verify current address before mailing.
Acceptable ways to furnish employee copies
- First‑class mail to the last known address.
- Hand delivery with signed acknowledgement.
- Secure electronic delivery with the employee’s affirmative consent, and a way to retrieve or reprint. Keep evidence of consent and delivery.
Electronic Filing, Step‑By‑Step
- Register early for BSO with ID.me or Login.gov. Plan two weeks for credentialing.
- Choose your method, W‑2 Online for up to 50 forms, or Wage File Upload for EFW2 files.
- Validate with AccuWage Online, fix any format errors, then submit. You will receive immediate pass or fail feedback and a receipt.
- Monitor submissions until you see SSA acceptance. Save receipts with your year‑end binder.
Corrections
If you discover an error after filing, correct with W‑2c and, if you filed on paper, a W‑3c. BSO supports electronic W‑2c/W‑3c and will generate the transmittal for you. Do not send photocopies of corrected Copy A.
Paper Filing, The Right Way
- Order official scannable Copy A forms for W‑2AS and the matching W‑3SS.
- Group employee W‑2AS Copy A forms, complete W‑3SS totals, sign, then mail to SSA so they arrive by the due date.
- Never file a paper duplicate if you already e‑filed.
Recordkeeping And Proof
Keep employment tax records for at least four years after the date the tax is due or paid, whichever is later. Include your SSA receipts, AccuWage pass reports, proof of furnishing employee copies, and any W‑2c/W‑3c confirmations.
Aim for a “single source of truth”, a secured folder with your payroll register, year‑end reconciliations, W‑3SS totals, SSA receipts, and a log of when employee copies were mailed or delivered.
Special Situations
Terminated employees
You may furnish Copies B and C any time after separation, but you must still meet the January 31 deadline. If the former employee submits a written request, furnish within 30 days of the request or the final wage payment, whichever is later.
Business termination
If you close the business, furnish employee copies by the due date of your final employment tax return, and file with the SSA by the last day of the month following that return’s due date. Mark final returns as required and use current‑year W‑2AS/W‑3SS.
Penalties And How To Avoid Them
Penalties apply if you miss deadlines, include wrong information, or file on paper when you are required to e‑file. The fastest way to reduce risk is to lock your dates, use BSO to e‑file, and validate data before submission. For 2025 instruction updates and indexed penalty amounts, see the General Instructions for Forms W‑2 and W‑3.
- File and furnish on time, January 31 for TY 2024 forms.
- Use official scannable forms if filing on paper.
- E‑file if you meet the 10‑return threshold, or secure a timely waiver.
- Correct errors quickly with W‑2c/W‑3c.
The What‑How‑Wow Framework For W‑2AS
- What, W‑2AS is the American Samoa wage and tax statement, filed with SSA, matched with W‑3SS on paper, and furnished to employees by January 31.
- How, build a calendar, validate SSNs, reconcile totals, generate forms, furnish to employees, e‑file with SSA, archive receipts, and be ready to correct with W‑2c.
- Wow, run a 60‑minute “pre‑flight”, AccuWage test, SSNVS check, and W‑3SS tie‑out. This short routine prevents most last‑minute rework.
Your Practical SOP
Two‑week pre‑deadline check
- Verify BSO access through ID.me or Login.gov, test sign‑in.
- Finalize employee legal names and SSNs, use SSNVS if needed.
- Reconcile payroll totals to W‑3SS totals.
Seven‑day sprint
- Generate employee copies, review Box 1, 2, 3, 5, 4, 6.
- Validate EFW2 file with AccuWage Online.
- Furnish employee copies, log proof of delivery.
Filing day
- E‑file through BSO, save receipt and acceptance.
- If paper filing, mail official Copy A with signed W‑3SS. Use trackable mail.
How Accountably Helps, When You Need Backup
If your internal team gets buried during January, Accountably can operate as a U.S.‑led offshore extension that follows your SOPs, your templates, and your review steps. We build disciplined delivery around deadlines, documentation, and quality control, so you can furnish and file on time without burning out your staff. We keep mentions of us light here because this guide is for your compliance first, and help is available only if you want it.
Compliance Notes And Sources
- SSA W‑2 deadline and BSO overview.
- IRS Topic 752, deadlines and e‑file basics.
- IRS General Instructions for Forms W‑2 and W‑3, 2025 updates and the February 2, 2026 date.
- BSO access via ID.me, W‑2 Online and Wage File Upload, AccuWage.
- Historic W‑3SS guidance for Copy 1 to American Samoa tax office, verify current address.
Conclusion
You can make W‑2AS boring in the best way. Lock your calendar, confirm access to BSO, validate your file with AccuWage, furnish employee copies by January 31, and file with SSA by the same date. If you need help, bring in capacity that follows your SOP, not the other way around. Our team has prepared, filed, and corrected W‑2 series forms for years, and the pattern never changes, early planning beats late heroics.
Small disclosure, our team used publicly available SSA and IRS resources and standard payroll tools to prepare this guide, and we used automated checks to verify 2025 dates. This content is for general guidance, always confirm details with current SSA and IRS instructions for your situation.
Ready to stop the January scramble, keep this checklist handy, update your BSO access today, and your W‑2AS season will run on time.
Common Mistakes We See Every Season
Most W-2AS rework lands in one of these patterns. Each one comes back nearly every January, and each is preventable inside payroll before the file ever leaves.
Reusable Checklists
These checklists are copy-paste ready for your firm SOP. Drop them in, rename the data-checklist id if you want to fork variants per client, and the checkboxes persist locally for the user.
Pre-furnish W-2AS validation
- Confirm BSO access through ID.me or Login.gov for at least two payroll staff.
- Run SSNVS against the employee roster and resolve every name or SSN mismatch before forms generate.
- Reconcile box 1 American Samoa wages to the year-end payroll register.
- Reconcile box 2 to the American Samoa territorial tax deposit ledger, never to U.S. federal withholding totals.
- Validate box 3 against the 2026 social security wage base and confirm box 4 equals 6.2% of box 3.
- Recompute box 6 as 1.45% of box 5 plus 0.9% on any wages above the $200,000 employer-withholding threshold (per IRS Publication 15).
- Pair every code TP cash-tip amount with a non-000 Treasury Tipped Occupation Code in box 14b.
- Test elective deferrals across codes D, E, F, S, AA, BB, and EE against the combined $24,500 limit for 2026 (per IRS Publication 525).
- Sign W-3SS only after the transmittal totals tie to the underlying W-2AS set.
BSO e-file and Copy A submission
- Order official red scannable Copy A and W-3SS by mid-November if paper-filing any portion.
- Generate the EFW2 wage file and run it through AccuWage Online, then fix every format error before resubmitting.
- Submit through SSA Business Services Online and capture the receipt and acceptance confirmation.
- Track aggregate information returns against the 10-return e-file threshold, which combines the W-2 series with 1099s filed.
- File Form 8508 at least 45 days before the due date if a paper-filing waiver is required.
- Deliver Copy 1 to the American Samoa Treasurer separately from the SSA submission.
- Archive SSA receipts, the AccuWage pass report, and W-3SS totals in the year-end binder.
W-2c correction queue
- Stage a Form W-2c file the moment a name, SSN, address, or box-amount error is reported.
- Issue W-2c to SSA electronically through BSO (preferred) or paper with Form W-3c.
- Reroute the corrected Copy 1 to the American Samoa Treasurer separately from the SSA refile.
- Furnish the corrected Copy B and Copy C to the employee and keep proof of furnishing.
- Reverse the original entry on the firm's payroll reconciliation log before posting the W-2c.
- Retain all W-2c documentation for at least three years after the income tax return due date (per IRS Form W-2AS instructions).
Keep W2AS Season From Stalling
Form W-2AS season runs on a tight January 31 cycle – Copy A to SSA with the W-3SS transmittal, Copy 1 to the American Samoa Treasurer, and Copies B and C furnished to the employee (per IRS Form W-2AS instructions). For payroll teams running American Samoa wages alongside U.S. mainland payroll, the friction is structural, not volume-driven: box 2 carries Samoa income tax (not U.S. federal withholding), box 4 reports the 6.2% employee social security tax, and box 6 layers the 1.45% Medicare rate with an additional 0.9% above the $200,000 employer-withholding threshold (per IRS Publication 15).
The fix is not extra January hours. The fix is locking each box to the correct rule before the file leaves payroll, and routing post-furnish discoveries through Form W-2c without disrupting the rest of the year-end close.
- Validate box 2 against the American Samoa territorial tax run, never against U.S. federal withholding – the single most common W-2c trigger we see on territorial wage statements.
- Pair every box 12 code TP cash-tip entry with a valid Treasury Tipped Occupation Code in box 14b; code 000 disqualifies the amount from the qualified-tip deduction (per IRS Form W-2AS instructions).
- Test elective deferrals (codes D, E, F, S, AA, BB, EE) against the combined $24,500 limit for 2026, aggregated across all plans rather than per plan (per IRS Publication 525).
- Flag the box 13 retirement plan checkbox so the employee can apply the correct traditional IRA deduction limits (per IRS Publication 590-A) before filing.
- Stage a W-2c queue for name, SSN, and box-amount corrections discovered after furnishing; route corrected Copy 1 entries to the American Samoa Treasurer separately from the SSA refile.
When January workload outruns bench depth, our offshore tax delivery team integrates inside your payroll workflow, validates each W-2AS box against the IRS instruction key, and handles W-2c corrections without slowing the rest of your close calendar.
FAQs
What is W‑2AS?
W‑2AS is the American Samoa version of the W‑2. It reports American Samoa wages and tax withheld, plus U.S. Social Security and Medicare wages and taxes. You file Copy A with the SSA and furnish Copies B and C to employees. Paper filers transmit with Form W‑3SS.
When are W‑2AS forms due?
For TY 2024 forms, you had to furnish to employees and file with SSA by January 31, 2025. For TY 2025 forms, the due date is February 2, 2026 because January 31 falls on a weekend.
Do I have to e‑file?
If you file 10 or more information returns in aggregate, you must e‑file unless the IRS grants a waiver. This includes W‑2 series forms.
Can I print Copy A from a PDF and mail it?
No. Paper Copy A must be the official scannable red form (filing an unscannable Copy A may trigger a penalty under the General Instructions for Forms W‑2 and W‑3). Otherwise, e‑file through BSO and do not mail paper.
How long do I keep records?
Keep employment tax records for at least four years after the date the tax is due or paid. Retain SSA receipts, proof of employee furnishing, and any W‑2c/W‑3c confirmations.