The official US position on Taiwan is "the Government of the United States of America acknowledges the Chinese position that there is but one China and Taiwan is part of China." What kind of "part" is left undefined, but the US is not sticking its head in that matter.
The basis for US-Taiwan relations is NOT the Three Communiqués but the Taiwan Relations Act & Six Assurances.
Taiwan Relations Act (excerpt):
It is the policy of the United States–
3. to make clear that the United States decision to establish diplomatic relations with the People’s Republic of China rests upon the expectation that the future of Taiwan will be determined by peaceful means;
4. to consider any effort to determine the future of Taiwan by other than peaceful means, including by boycotts or embargoes, a threat to the peace and security of the Western Pacific area and of grave concern to the United States;
5. to provide Taiwan with arms of a defensive character; and
6. to maintain the capacity of the United States to resist any resort to force or other forms of coercion that would jeopardize the security, or the social or economic system, of the people on Taiwan.
Application of Laws; International Agreements
1. Whenever the laws of the United States refer or relate to foreign countries, nations, states, governments, or similar entities, such terms shall include and such laws shall apply with such respect to Taiwan.
SOURCE:
https://www.ait.org.tw/our-relationship/policy-history/key-u-s-foreign-policy-documents-region/taiwan-relations-act/Six Assurances:1. Has not agreed to set a date for ending arms sales to Taiwan
2. Has not agreed to consult with the PRC on arms sales to Taiwan
3. Will not play a mediation role between Taipei and Beijing
4. Has not agreed to revise the Taiwan Relations Act
5. Has not altered its position regarding sovereignty over Taiwan.
6. Will not exert pressure on Taiwan to enter into negotiations with the PRC.
SOURCE:
https://www.ait.org.tw/our-relationship/policy-history/key-u-s-foreign-policy-documents-region/six-assurances-1982/