Filling out Apple’s “Manage your tax information” for App Store – Ireland

Profile
Written by dermdaly on March 27th, 2009

If my app ever gets approved, I’ve a plan for a “pro” edition which will have more features, and a small price attached to using these features. So, I needed to fill out a number of forms on itunesconnect. These forms are:

  1. Contact info
  2. Banking info
  3. Tax info

I found the tax info one slightly confusing, so at a recent iPhone dev meetup, I spoke to other developers about how they completed it. I’ve now done it, and felt a blog entry may be useful to other developers.

The contact info form is very straightforward. Particularly if you are doing this as an individual, you can assign yourself to all roles (yes: this means you are “Senior Management”, “Finance”, “Technical”, “Legal” and “Promotions” contact).

The bank info form is relatively straightforward too, but note you will need your “International Bank Account Number” known as an IBAN and your bank’s swift code which is a code which the bank has relating to international money transfers. Getting these is a simple call to your bank. (I called AIB’s 24 hour banking; they did a few extra security questions, but that’s understandable).

The tax info one is the one I found confusing. You need to fill this in because if you don’t, apple with withhold 30% of your revenues for tax purposes. Ireland has an international treaty with the US, so once this is filled in, apple will be able to release all income to you. Of course how you handle your tax affairs on this revenue is up to yourself.

Here’s what you need to to:

  1. Obtain an Employer Identification Number from the US Inland Revenue Service. The number to call is 215-516-6999. They will give you one over the phone.The reason you want an EIN is “Nonresident alien required to obtain EIN to claim tax treaty benefit” A quick check on t’internet tells me that this is in Pennsylvania, so check for their local time. Note: I initially tried to get an ITIN (which is like an EIN for an individual), but they will not do this over the phone, as it requires documentation and identification. Instead, try for an EIN. Tell them you have a sole proprietorship and they will ask you a few questions, and then give it over the phone.
  2. No you are ready to fill out the Tax info form:
    1. For “Beneficial owner” choose “Individual”
    2. For “Permanent Residence Address” choose your home address
    3. Check the mailing address is same as residential address
    4. For US Taxpayer identification number fill in the number you just got from the IRS. Check “EIN” too.
    5. For foreign tax identification number it states if any! Apple’s instructions say leave it blank.
    6. For reference number(s) – Leave this blank too.
    7. For the next section, 9 (Certification), I only checked the first two.
    8. For section 10, fill it in such that it reads as “The beneficial owner is claiming the provisions of Article 12 of the treaty identified on line 9a above to claim a 0% rate of withholding on (specify type of income):Royalties
    9. For “reasons the owner meets the terms of the treaty article” put the following text: “Resident of Ireland receiving income in compliance with terms of US treaty agreement
    10. For Part III you can ignore this.
    11. You must click the Certification in Part IV

That should be it.

Comments (25)

pel says:

Hi!
We are a group of developers trying to earn money with iPhone apps. I read your post and it was so useful!
Maybe can i contact to ask you about how to fill taxes?

Thanks!

mm dermdaly says:

Sure,
I’ll drop you a mail and you can get in touch.
Dermot.

Rob says:

Thanks for this guide, its very easy to follow. I’m in the UK and I guess its all the same here too.

I notice you have one field filled out as Royalties, but you don’t recieve royalties. Apple clearly state they aren’t paying you royalties.

Now you’ve filled this form in, how do you know its even accepted? You may find 30% is withheld… unless you’ve tried selling something or confirmed its working…

mm dermdaly says:

Hi Rob,
Thanks for your comment.
The money you earn from selling your application on the app store are technically “Royalties”. The tips sheet supplied by Apple (“W-EN88 Tips Sheet”) on the “Manage your tax information” screen states:

‘Complete the “type of income” as “Royalties”.’

Admittedly, I’m still awaiting approval for my app so can’t comment for sure, but I’ve followed Apple’s instructions to the letter.

Hope this helps,
Dermot

Rob says:

Ah thanks!

Good luck with the app Dermot 🙂 looking forward to seeing more blog posts from you about your iPhone adventures.

Terenn says:

Thank you so much for this.

Actually, I’m from France, do you think it makes any difference ?

Keep it up.

mm dermdaly says:

Hi Terenn,
Many thanks for your comment. Much of it will be the same, but I would check points 8 and 9 in my posting. They may be different for France.

Hope this helps
Dermot.

Franky says:

Thanks for your great article.

So you think it is OK to ask for an EIN even though I’m a sole developer outside of the US (no official company).

I was going to go the ITIN route but I saw it would take 6 weeks in stead of getting an EIN directly over the phone…

Any feedback appreciated – cheers.

mm dermdaly says:

Hi Franky,
Go the EIN route. This is what I did.
Cheers,
Dermot.

Very handy. Thanks a mill. I skype called at 8:30 Pennsylvania time and got a delightfully helpfully woman named Michelle on the line. All Questions (about 6) were very simple (no details about company required as said I was the sole proprietor ). Just popped the completed w8-ben (emailed back from apple) in the post. Woo, another thing off my list.

Stepen says:

Hi,

I used your guide before and it was very helpful.

Today however when I logged into iTunes connect I was prompted to update my tax contract. The form will no longer accept a tax rate of 0%. Have you encountered this yourself?

mm dermdaly says:

I’ve not encountered this however I’ve not logged into iTunes connect lately. If itdoea happen I’ll postmy findings.
Thanks for the comment

Dorothy says:

Hi,

Great thanks for your guide:)

However, I’m slightly confused whether I need to call for an EIN should I am from China.

Any reply will be appreciated:)

Dubh says:

Just filled out the iTunes Connect Paid Application section. It never asked me for any EIN number or (which I got from the IRS before attempting to fill out apple forms). Have they changed the way they do things lately? Now my contract is in effect and I’m worried I missed something. I’ve contacted apple but have got no response yet.

mm dermdaly says:

Hey Dubh,
Actually, Some of this has changed this I was through this particular mill. They seem to have cut down on physical paperwork, and do much more automated. If your contracts are in effect, you’re ready to publish. Go for it and good luck!

Dubh says:

Thanks Derm,

Should I be concerned that I didn’t provide them with my EIN number?

(By the way, great site)

mm dermdaly says:

Nope. I don’t believe so. Worst case is they withhold tax that you can always recuperate if you must have an EIN.

Dubh says:

Thanks for that. I followed your guide and got an EIN before actually filling in all the information on the apple site. I suppose its no harm having one just in case I need it.

aonghus says:

Fair play for sharing this info. Dermot. I actually have a company based in Ireland, and we appear to be paying over 12% any idea why?

Thanks,

Aonghus

mm dermdaly says:

Apple with withhold tax uf you documentation is not complete. Some unfortunately
Must be faxed to them. Check itunesconnect for their status

Joe says:

Presuming everything did go OK…how do you file for income tax in Ireland? Is there alot of paperwork?

Joe says:

to supplement to the above, i take it your income from Apple is not exactly PAYE is it?Does one have to go through Self Assessment (anyone knows how this works)?

robert says:

Hello Everyone,

I discovered this little guide, which is very helpful. I am just filling the “Form W-8ECI”, I just got my EIN number from the IRS, but now, I am having a problem at this form, at point nr. 5. Business Address in the United States – well I don’t have any ? should i write there the address of Apple instead?

Many thanks,
Robert

Tariq says:

Hi, I just bought an app. I live in the Middle East and apple is insisting that I fill in the tax form and fill
In all the information. The tax page also insists that I tick the box confirming every details plus stating that I am a us citizen. Help please

Thanks for this informative post! I wrote similar post in 2010 on “XNA and Tax” when we (non-U.S. based citizens) were submitting similar Tax info in order to get paid from Microsoft. Here is the link http://steveproxna.blogspot.com/2010/04/xna-and-tax.html
FYI: most of this is still relevant but to now Apple…!!

Comment on this post

Let us build your app

We offer native app development for iPhone, iPad, Android and Windows Phone; with full service from idea generation through to getting your app on the App Store. If you’d like to discuss your app development needs, get in touch.

By continuing to use the site, you agree to the use of cookies. more information

The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.

Close