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How does a non-US citizen answer this tax declaration?

As a non-US citizen living in Asia with no US employees, who is a soon to be mobile application publisher on Apple store, that will be distributed everywhere including the United State, I don't know how to answer this declaration: [I declare that the individual or organization named above is the beneficial owner of any payments made under the agreement. I declare that the beneficial owner does not have any employees in the United States and does not own, lease, or control any equipment or other assets in the United States that are used to derive revenue from Apple. I declare that I am either the beneficial owner or that I am authorized to make this declaration on behalf of the beneficial owner.]


Does publishing an application in Apple store, with no other Apple connection, constitute (an asset in the United States that is used to derive revenue from Apple)?

Posted on Apr 19, 2024 10:43 PM

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1 reply

Apr 20, 2024 8:55 AM in response to Betweenness

I’m neither an accountant, a tax expert, nor a lawyer, but likely no.


If you don’t have any offices, factories, stores, warehouses, properties, or other assets, then you have no assets in the US that can be used for deriving revenue from Apple.


Tax forms overview - Provide tax information - App Store Connect - Help - Apple Developer


Absolutely have a discussion with your accountant, as I am not an accountant, tax adviser, or lawyer.


How does a non-US citizen answer this tax declaration?

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