American Samoa Child Care Tax Incentives
Current for 2026 Tax Year • Last Updated: January 24, 2026
File with AS Tax Office (Pago Pago) — NOT the IRS!
🚨 CRITICAL: File with AS Tax Office, NOT the IRS!
Most American Samoa corporations do NOT file a federal US return (Form 1120). They file with the American Samoa Tax Office in Pago Pago. Claiming a credit from the US IRS for a business that pays no US tax is impossible.
Correct Filing: File your AS corporate return with the American Samoa Tax Office and claim the 45F credit against your local tax liability.
American Samoa's Unique Tax System
American Samoa is the only major US territory that does NOT have a formal "Mirror Code" with the IRS.
📜 Title 11 ASCA: The "Adoption Code"
American Samoa has its own tax code (Title 11 of the ASCA) which adopts the US Internal Revenue Code by reference. This means Section 45F exists in AS law, but it is administered entirely independently by the American Samoa Tax Office—not the IRS.
Claim 40-50% of qualified child care expenses, up to $600,000 annually—against your AS tax liability.
🐟 American Samoa Success Story: StarKist Samoa (Pago Pago)
The largest private employer in the territory shows how 45F can transform workforce retention.
The StarKist Samoa Model: Tuna Cannery Operations
- The Context: StarKist Samoa is the largest private employer in American Samoa, operating a massive tuna cannery in Pago Pago
- The Problem: High turnover in a physically demanding industry with shift work schedules
- The Solution: Use the 45F credit (applied against local AS tax liability via the adoption code) to fund an on-site child care facility
- The 45F Angle: Build a center near the cannery that operates during shift hours, keeping your workforce employed and productive
🎯 The Lesson for American Samoa Employers
"StarKist proves that even in the middle of the Pacific, retention is key. Use the credit to build an on-site facility that keeps your shift workers employed. The credit works the same way here—just file with the AS Tax Office instead of the IRS."
Example: Pago Pago Manufacturing Employer
How a local manufacturer can leverage 45F for workforce retention.
| Component | Amount | Notes |
|---|---|---|
| Annual Child Care Investment | $120,000 | On-site facility, contracted slots |
| Section 45F Credit (50%) | -$60,000 | Filed with AS Tax Office |
| Business Expense Deduction (~20%) | -$24,000 | Reduces AS taxable income |
| Your Net Cost | ~$36,000 | 70% savings! |
💡 Island Economy Tip
In American Samoa's tight labor market, child care is a competitive advantage. When you're competing with government jobs and other canneries for the same workforce, offering child care support can be the difference between keeping your best workers and losing them.
American Samoa Filing Instructions
📋 American Samoa Tax Office
This is where you file! Submit your AS corporate return and claim the 45F credit against your local tax liability.
Location: Pago Pago, American Samoa
👶 Child Care Licensing
Department of Human and Social Services (DHSS) handles child care licensing in American Samoa.
AS Government Portal →📄 Form 8882 Reference
Use the IRS Form 8882 as a reference for calculating your credit, but file with the AS Tax Office.
Form 8882 Instructions →📜 Title 11 ASCA
American Samoa's tax code adopts the US IRC by reference. Section 45F is available through this adoption.
American Samoa Child Care Landscape
Key American Samoa Markets
Major employers leveraging child care strategies:
- Pago Pago – Tuna canneries (StarKist), port operations, government
- Tafuna – Airport, retail, residential services
- Nu'uuli – Commercial district, retail
- Fagatogo – Government center, banking
- Leone – Western district, local services
- Utulei – Tourism, hospitality
American Samoa Child Care Tax Credit FAQ
Ready to Claim 45F in American Samoa?
Use our calculator to estimate your savings, then file with the AS Tax Office in Pago Pago!