An operational amplifier provides independent trimming of Vos for both high and low common mode input voltages. The amplifier includes complementary input pairs, and employs a steering circuit which provides a tail current Itail to one pair when Vcm is less than a threshold voltage Vth, and provides Itail to the other pair when Vcm>Vth. The input pairs drive a load stage which includes one or more trim inputs that enable Vos to be varied with one or more trim signals applied to the trim inputs. A first trim signal generating circuit provides a first trim signal only when Vcm Vth. This allows the input offset voltages at high and low Vcm to be adjusted independently.