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

by: dermdaly

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.

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26 Comments

  1. Avatar

    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!

    Reply
  2. dermdaly

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

    Reply
  3. Avatar

    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…

    Reply
  4. dermdaly

    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

    Reply
  5. Avatar

    Ah thanks!

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

    Reply
  6. Avatar

    Thank you so much for this.

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

    Keep it up.

    Reply
    • dermdaly

      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.

      Reply
  7. Avatar

    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.

    Reply
    • dermdaly

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

      Reply
  8. Avatar

    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.

    Reply
  9. Avatar

    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?

    Reply
    • dermdaly

      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

      Reply
  10. Avatar

    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:)

    Reply
  11. Avatar

    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.

    Reply
  12. dermdaly

    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!

    Reply
  13. Avatar

    Thanks Derm,

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

    (By the way, great site)

    Reply
  14. dermdaly

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

    Reply
  15. Avatar

    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.

    Reply
  16. Avatar

    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

    Reply
    • dermdaly

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

      Reply
  17. Avatar

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

    Reply
  18. Avatar

    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)?

    Reply
  19. Avatar

    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

    Reply
  20. Avatar

    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

    Reply
  21. Avatar

    Thanks for this! Still a very helpful starting point although I’m sure things have changed a little since ’09.

    I found the IRS phone number above is now dead, but I’ve just got an EIN (for a UK Ltd company) by calling +1 267-941-1099.

    If you want to check this is legit, follow the Apply Online Now link on https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online – If you’re outside the US you can’t use the form, but the bottom of the first page gives the current phone number to use instead.

    Reply

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