I went to the US embassy in London to see what I needed to do. They will only issue an ITIN if accompanied by a signed letter from Apple on an Apple letterhead stating that I will be earning money in the US. I've tried enquiring at Apple to see about the possibility of getting this, but it doesn't look promising.
The other option is an EIN (there is a link on iTunes connect to the SS-4 form for applying for this), but this is intended for companies, not individuals. However, the form says "certain individuals" can apply for an EIN. I am going to phone someone at the IRS to inquire about this. I understand you will need to do an annual US tax return too.
mmm
I read the documentation carefully, if you fill all data with 0, for applications sold in US, the US govnmt takes 30% of taxes...
in my case, I live in italy, if I apply for ein, they will take only 5%...
I'm still waiting for a friend lawyer to get back from holidays for a full screening of documentation.
Per Claudio, contattami che ci scambiamo qualche info. mi becchi a su cognome [punto] nome [at] <l'email del + grande motore di ricerca> :-D
Did your app already go on sale, and can you confirm that Apple is in fact not withholding 30% tax? User "maurodelrio" below claims that a U.S. TIN is in fact required...
I have checked the instructions again, and reading the line instructions for line 6 starting on page 4, it seems that a TIN is required...
Hi,
this is all very interesting. I sent an e-mail to itstax@apple.com to clarify how that dreaded W-8BEN form should be filled out. Here's their answer:
Since the App Store contracts are characterized as a "sales/commission" agreement, as opposed to a "royalty" agreement, there will be no tax withholding in the United States. Therefore, we would still like you to complete the W8BEN form, however, you are not required to obtain a new US Taxpayer Identification Number if you do not already have one.
Please enter nine zeros (000000000) in the space provided in section 6. In addition, payments from the USA App Store will not be reported to the IRS on form 1042 at year end.
However,
I asked them again why do they contradict with other information on iTunes Connect where it is clearly stated this revenue is considered as 'Royalty'. I haven't heard about them for 2 weeks, however I have resent the email 2 times already again, hoping someone would answer me...
Because the information on iTunes Connect is meant for music labels and they didn't bother to change them for app developers.
International developers who have gone to get a US tax ID have just wasted their time – as an app developer, all you need to fill in on the W-8BEN are parts I and IV. Nothing else. Apple will not withhold any of your earnings regardless of whether you did the research about your tax treaty benefits or not.
Read the contract. Nowhere are "royalties" mentioned – it's all sales.
Yeah this was somewhat of my suspicion as well... so now I have filled out Part I and Part IV I have received the automated e-mail stating I should mail the signed form to them... Did you send this to them, is it required or is this also only the legacy of the music-store part?
Thanks.
Ok, that's interesting, my paid app contract has been 'in effect' the same day I applied for it almost a month ago... and I just uploaded my tax info yesterday.. this whole business process of theirs for contract handling is a mistery for me but as long as I have the green tick in place, I don't really care:)