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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

Reply
68 replies

May 23, 2013 12:32 AM in response to djlard

Hi everyone...


I was wondering if anyone of you could help in replying to a, mayb stupid, question. I just applied for EIN to the IRS (as an app developer), i live in Italy. The question is: what happens if I don't use my EIN for a while?


The story is this. I required the EIN to be able to sell my apps on the AppStore (iOS), but I had some problems with my eys in the last weeks, so I can't update any app on the AppStore and I don't know when I will be able to start developing again.


Obviously I woun't receive any income from Apple, no apps are on store at the moment...


Do I need to file some taxes returns even if no income?


Thank you for helping...

May 23, 2013 5:32 PM in response to cguida1978it

The IRS issued that EIN and I assume you have already submitted and opened an iBooks "selling" account.


It does not matter which country you are resident.


Nothing will happen. Everything will stay as you have it now. Neither your Apple account or the EIN will "expire" due to lack of use.


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.

This relates to your Apple account, if you have a business or you are an employee in your normal occupation, then your local taxes are still applicable according to Italian Tax laws.





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

Aug 17, 2013 3:16 AM in response to Pianisganteng

Pianisganteng wrote:


I want to sell the books for free


From the FAQ


Do I need a U.S. Tax ID?

If you sign up for a Free Books Account, no U.S. Tax ID is required. Free Books Accounts cannot be changed it into Paid Books Accounts. If you set up a Free Books Account and later decide you have books you'd like to sell, you will need to create a new Paid Books Account.


http://www.apple.com/itunes/content-providers/book-faq.html

Dec 22, 2013 2:34 PM in response to loz114

Before you start thinking about creating books, you first need to know and understand iBooks Author and the Apple system and requirments to place your books in the iBooks store.


People who seem to have "cracked it" have spent time and effort to understand what is required other than downloading some free software that creates books.


I suggest you spend some hours reding the many threads on this forum, the help files accesses in iBooks Authors top menu and also... read ALL the tips which head this group and also these...


http://www.apple.com/support/mac-apps/ibooksauthor/


For paid books accounts no matter which country or laws apply... you will need to obtain an EIN and supply all your bank details + agree to Apples contract conditions.

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.

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

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