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Do non-US residents Really Need SSN/ITIN or EIN to sell iBooks??

Hi there


I am a resident from Australia and I have no ties (work or personal) to the USA.


I would like to publish my books on iBooks. But the form requires me to provide a US tax ID. Is this really required? Please advice, thanks!


Regards

iBook, Tax, EIN, SSN, ITIN, iBook

Posted on Jun 7, 2011 9:12 PM

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Question marked as Top-ranking reply

Posted on Jun 29, 2011 10:47 AM

Hi Resourcey,


Hopefully I can help... I live in the US and am now an American citizen but I was in your position previously.


Let's start with EIN's and SSN's... they are both forms of a TIN - Taxpayer Identification Number.


EIN's (Employer Identification Number) are used for companies, Not For Profits etc. - basically, any person or organisation that employs other people.


SSN is the Social Security Number of an indvidual. If that indivual runs a company that is effectively a sole trader or partnership that doesn't employ anyone in the USA then the SSN can be used to identify that entity too.


For those not resident in or citizens of the US the TIN is actually an ITIN (Individual Taxpayer Identification Number). It's often confused with a SSN because it is exactly the same format. But it begins with a '9' and that indicates that the ITIN cannot be used for employment in the USA.


Does the IRS insist that you have a ITIN? No. But then whoever is paying you the money has to deduct witholding tax from it and account to the IRS for that money. It's a real pain to do this so I can only assume that Apple (quite sensibly IMHO) choose not to by insisting that all submitters do have a TIN.


You can see how to apply for an ITIN at


http://www.irs.gov/businesses/small/international/article/0,,id=96696,00.html


You can find help on applying form outside of the US at


http://www.irs.gov/businesses/small/international/article/0,,id=96690,00.html



I hope this helps....


Best wishes.... Ian

68 replies

May 24, 2013 12:46 AM in response to vinnyvg

Thank you very much for your reply. Really I did not submit for a paid app contracts. The situation is just I required the EIN to the IRS and they issued it through phone.


So I have no business with Apple, nor I have business with others in the US.


My eyes problems are quite new!


But, if you could be so kind to explain me two more things if you can... First, could you reform your sentence that I was not able to clearly understand it:


"I would not worry about filing tax returns etc,. logically no matter what your situation should you have tax or other documents from the US, all you need to comply with your legal obligation and if you think it needs be, include a note explaining your situation."


Second thing... I read in the iTunes Connect FAQ that Apple does not withhold proceeds from US Store, so why we need to fill the W-8BEN? So, in case I will have some income from Apple, will I need to file a form 1040 or similar to the IRS?


And what happens for other countries sales? For example if you sell in Spain, Russia, Cina etc... Do we need to file taxes for each of those country treasure department? I hope that all income from foreign countries could be filed here in Italy!


Someone told me that, just because I'm a not a resident in US (or other countries), I have to file taxes only in my country (Italy) as a foreign incomes.


Can you help me in clear those things?


I really appreciate your help, and sorry if those questions seem to be quite naive or trivial, but I really need to be regular for both, US and Italy laws.

May 24, 2013 6:10 AM in response to cguida1978it

A problem when dealing with Apple is that sometimes their requirements seem to contradict.

You requested an EIN in order to sell you apps but optical problems seem to prevent this happening at this time.

Your question related to NOT using your EIN.


When you contact IRS you supplied information of form SS-4.

If you expect your employment tax liability to be $1,000

or less in a full calendar year and want to file Form 944

annually instead of Forms 941 quarterly, check here.

(Your employment tax liability generally will be $1,000

or less if you expect to pay $4,000 or less in total

wages.) If you do not check this box, you must file

Form 941 for every quarter


This requirement may come into affect eventually and depending on your selected option.

As it is if everything stays as you say... you will eother recives no returns to fulfill or if requested will be a Zero return.


In short, forget it and concentrate on your optical recuperation and if and when its resolved, you can re-start work on your apps.


With regard Italian Tax laws, sorry I cannot help.. BUT if you have no additional earnings then you have nothing to declare.

Aug 16, 2013 2:23 PM in response to resourcecy

Hello.

I just get the EIN number by phone. I am from Indonesia. But the official says that I must wait for two weeks to receive the letters from IRS that make sure the data is correct. Is it true? Then my question is : is it okay for non US citizen apply for EIN number? I mean that we will NOT in a rush by the IRS and pay the administration fees, interest, or something like that, or pay some tax that we don't know? I mean I want to sell the books for free example. I will not receive any money (royalty) from my books that I sell in iTunes. But I'm affraid if the IRS ask to pay the tax...:). A

Dec 26, 2013 10:12 PM in response to Tom Gewecke

the trouble is Tom, that aggregators do NOT upload an ibook already created with ibooks author program.


I would love a simple step by step list from Apple or anyone to publish a paid ibook on itunes. How do I get an EIN from Australia as every number listed on this blog gives me, 'number not connected'. How do I open a bank account in America for Apple's demands?


Is there an aggregator that uploads in ibook format?


For such a structured organisation that prides itself on simplicity, this process is a complete shambles.

Dec 26, 2013 10:16 PM in response to vinnyvg

Vinnyrg,


Your thoughts are ultruistic but meaningless. Here is the Apple help. . .


With a Paid Books Account, you need to provide banking and tax information so that you can receive payments for the books you sell on the iBooks Store.


I am in Australia and my Australian bank account des not work, there are no instructions on getting an EIN as all numbers listed in this blog have not worked for me, and I have rung 10 different variations.

Dec 27, 2013 2:17 PM in response to johathonhoweth

The process is quite easy and straight forward. It just needs patience and application to find information.


This discussion group has answers to every part of the book creation and delivery process.

You need to spend some time and go back through the posts or use teh search option.

Apple's basic advice is to search the group before posting a question.


Gathering information....start with the Help files in iBooks Author, after that use the link I gave you to check everything you need to know about creating a book and uploading it.


Open an iTunes Connect account. Open it and look for Deliver your Content, you will find on the top right a selection of PDFs to download. Further down the page is a video that also takes you through the process.


If you start off with the logic that it is complicated... it will be.

I prefer ... every problem has a solution - the task is to find it! ... and above is your starting point.

Dec 28, 2013 2:17 AM in response to johathonhoweth

Johathonhoweth


I've been asking the same questions as you and I'm in the UK. In another discussion I had a reply as follows from a lad call Richard;


Just further help for you. I too am from the UK and my book has recently gone live on iBooks.


1) I called the IRS and although I was queuing for one hour, once I was through to them, I was given the EIN in 3 minutes!


2) I got a written confirmation through the post within about 3 weeks.


3) I waited a few days before setting up a new Apple ID account that wouldbe used solely for my iBooks work. Reason for the wait: for the EIN to be in the US system.


4) I registered with iTunes Connect and set up a Paid account.


5) My account was confirmed in about a week.


Let me know if you need any more help.


Rich



I hope this helps you out buddy

Dec 28, 2013 4:03 PM in response to johathonhoweth

Your thoughts are ultruistic but meaningless - Its Altruistic actually.


there are no instructions on getting an EIN - regards the EIN requirement, I found it very easy to go to the US government website, download the SS4 pdf, and phone the correct number , at the most suitable time - which meant I was not not kept waiting and completed the whole process in less than 15 minutes. All the information is available by searching this discussion group.


I am also In Australia and if you want a paid books account.... you will also need to meet a requirement in the Contracts and Banking process - to obtain an Australian Business Number ( ABN) which is an Australia Government requirement for tax purposes and the EIN number is required by the US Government for their tax purposes. In Australia, you will need to submit the required tax information for your Apple income and any other income you have. ( all the information is in various posts in this discussion group)


SS4 page info - http://www.irs.gov/uac/Form-SS-4,-Application-for-Employer-Identification-Number -(EIN)

SS4 form download - http://www.irs.gov/pub/irs-pdf/fss4.pdf


Telephone: 1-267-941-1099 USA IRS Telephone from Australia and you may need to use 0011 instead of 1.


The best time to phone is THEIR 6.30 - 7.30 PM - its evening meal time in the USA and / or people are travelling home and not phoning the tax office.

Dec 29, 2013 12:07 AM in response to vinnyvg

Dear Vinnyvg,


As an Australian, do I need and ABN or can I just add teh income from overseas as an individual tax payer?


I have not seen this requirement anywhere but I am confused with all the information.


Do I need to download the SS4 form? The IRS gives an international phone number that I can finally access by not using my iphone to dial it but accessing it through my email.


CAn you tell me where I get the information about the ABN for Australian as I am an employee and really do not want the possible hassle of GST reporting every month.


Johnathonhoweth

Dec 29, 2013 2:24 AM in response to johathonhoweth

Its a AU government requirement for any income from "self employement'. Also Apple will not accept your application for a paid books account unless you complete all requirements in the Contracts and Banking, found in your iTunes Connect account,


If you search online for ABN, there is a website where you can apply. In fact any person in AU can apply and hold an ABN and ignore the tax aspects UNTIL you earn, - outside any normal employment, AU$1 after that you need to declare any income from Apple. The website will give you all the information you need.


Paid account process. Everybody/ You need to obtain a US IRS EIN number. Use the links in the post above to open and check the website. Download teh SS4 and porint it off. Fill it in where you can... the US tax agent will ask if you have the form and will go through it numerically with you. Anything you dont understand leave blank and tell teh agent when he/she asks about the box number.

Use the telephone number and timing advice I gave above. You get your number at the end of the phone call. Use to send in your application, to Apple and it will take 2/3 weeks for apple to confirm its valid.


Applicants in Australia are required to suppply an ABN number, if you are an employee, by having a paid book account you become a self employed eBook Publisher and any income is taxable.

You will need to check your status when you go to the ABN application website. I doubt its every month and suggest its incuded with your annual tax return.


The process is quite easy.. it just sounds full of complications. Deal with it one item at a time.


I suggest you open your iTunes Connect account and open teh Contracts and Banking section. Open and fill in the forms... make notes of what you cannot or do not have and sort those problems till you do. Just sign out of iTunes Connect and ignore the forms. When you have more info.. go back and add or correct the forms until they are ready to submit.

Apr 11, 2014 3:09 PM in response to Pianisganteng

What time ( USA) did you call?


I timed my call to around 6.30pm USA East Coast time.... they finish work at 7pm and most people are too busy with getting home after work or having dinner - so the telephone line are usually clear.

Around teh time I applied there were literally 1000s per day/week of application going in from those getting into iBooksAuthor and wanting books in the store. That rush has now ended.


When I telephoned after the Press 1 for this etc,. I got an agent within 1 minute and the call in total took 10 minutes.


It takes about 2 weeks to get on the IRS database and accessed by "employers" - so it will be that same 2 weeks before Apple can check the EIN and approve a paid book account.

Do non-US residents Really Need SSN/ITIN or EIN to sell iBooks??

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