iTunes connect tax
iTunes and Tax
As an individual signing up to the iTunes Connect program from outside the US any earnings from iTunes would be subject to American taxation (at 20% I believe!). Obviously we don’t want this, so you need to fill out the exemption form which stops teh IRS from stealing your money!
Filling out the complex taxation forms in the iPhone dev center is pretty challenging even for the best of us, do you need an American Social Security Number, do you fill out a W-8BEN or a SS-4? Well never fear it’s actually become pretty simple thanks to some handy advice from the iTunes Banking guys.
Filling out the form
I contacted the guys at Apple (itstax@apple.com) to ask if some advice I’d seen on various forums was correct. It is in fact perfectly reasonable to fill out the SSN as 9 0’s (000000000) so you don’t need to call the IRS and fill out a SS-4 (unless you want to!?). This means you can not will the form out as follows,
- US taxpayer information 000000000
- Foreign tax number blank
- Reference number blank
- I certify that, The beneficial owner is a resident of United Kingdom within the meaning of the income tax treaty between the United States and that country
- The beneficial owner is claiming the provisions of Article 12, sales commission, 0%
- Tick the last two boxes.
Sending it off
Here comes the last and longest stage of the application. Send the form to
Apple Inc.
MS-198-2RA
12545 Riata Vista Circle Austin,
TX 78727
When they get it 4/5 days they will file it and update your iTunes Connect status. From now you should be able to sell apps without getting stung by double taxation.
