Back to countries
Country guide
American Samoa
American Samoa has its own territory tax administration, but official sources point to U.S. taxpayer identifiers rather than a distinct territory-specific TIN. Individuals use SSNs or ITINs, and businesses or entities use IRS EINs where applicable.
TIN status
No separate local TIN format is published for validation.
- 1 American Samoa has a separate and independent income tax system administered by the American Samoa Government Tax Office.
- 2 Official territory and IRS materials show SSNs and ITINs on individual American Samoa filings, while IRS EIN rules apply to businesses and entities in U.S. territories.