Can you use your Apple ID balance to buy an iTunes Gift Card to send to someone else
Can you use your Apple ID Account Balance to buy an online iTunes Gift Card to gift to send to someone else
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No, View your Apple ID balance - Apple Support states:
"You can't redeem or return App Store & iTunes Gift Cards or unused balance for cash, except as required by law. If your jurisdiction allows for refund of redeemed gift balances, you can request a refund: Contact Apple Support, then select a support category and topic. Include the following information in your request detail..."