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Level 1

144 points

U.S. IRS Form W-7 ITIN Application

I am an Australian Self Publisher www.nixonspublishing.id.au currently selling both ebook and printed books in the www.blurb.com bookstore. Like many others who have invested a lot of time and money in that magic application iBooks Author I wish to avail myself of publishing in the iBookstore. Even though Apple carry on business in Australia and deal in this market in value I am still required to have an ITIN in order to register for this service. My guess is that is because I might sell something to a US citizen [thats a novel ideal]. It should be noted there is no such requirement in dealing with blurb I guess that is because they to have an Australian presence and are carrying on business in this part of the World.

My application has just been rejected by the IRIS because I answered question 'a[x]' in the affirmative ' Nonresident alien required to get ITIN to claim tax treaty benefit' and failed to provide the correction information in relation to question h[ ] which requires me to state the 'Exception I am entitled to claim' and the 'treaty article number' that applies to that detail. Given that I did engross the treaty in the first place which just happened to be signed by Ronald Reagan for the US and John Howard for Australia I am not quite sure what the finer details of this Tax Treaty as applied by the IRS actually entail.

The detail for the inexperienced which on the face of it appears to be quite a trivial matter appears to be cloaked in a volume of documentation that you probably could not jump over. The finer points as to what is required are not known to the Australian Tax Office [who actually benefit from this treaty], The Australian Department of Foreign Affairs [who probably negiotated the treaty] and Trade the US Consulate [Canberra] or Business Services [Sydney] if fact I have been told that the closest IRA representative which conducts business and can answer questions in our time zone is in China. Unfortunately several phone calls at considerable expense have failed to make a connection or get a response I guess the IRS representative is to busy with the Chinese or perhaps is subject to rotation which apparently happens in US Government circles at this time of the year.

Now I could take the risk and submit again but that might mean another rejection which based on the last application was a waste of 6 weeks. Alternatively I could get up at 4am Australian time and actually ring the processor of my original application but unfortunately I am not an early riser.

My guess is that someone out there probably an Australia has already been put though the jump and hopefully prepared to share with me the magic associated with form W-7.

Oh and for our US cousins the cost in Australia to have a single page A4 document apostilised is $60.00 which actual pales in significance when compared to the cost to get to the Department duly authorised to perform these notary services. And more importantly I am not encouraged to commit an offense by sending them my origional Australian Drivers licence not unless I am not planning to drive for 6-10 weeks.

A response any response would be appreciated. Ant..

Posted on Aug 13, 2012 11:43 PM

23 replies

Jan 5, 2013 7:55 AM in response to ViviZ

Dear Viv,

You can sell paid books via iBookStore if you have valid U.S Tax ID. Your ITIN is absolutely valid for selling books in iBookStore. I am using my ITIN for the same.

Mohammad Shah Nawaz

ViviZ

Level 1

0 points

Jan 5, 2013 8:37 AM in response to s4shanonly

Dear Mohammad,

Thank you for your reply!

http://www.apple.com/itunes/content-providers/book-faq.html In this web page, "Do I need a U.S. Tax ID?", the link "click here" goes to IRS web page about how to apply for an EIN. It doesn't mention ITIN at all. Hopefully not because apple has changed the policy.

Viv

Jan 5, 2013 9:19 AM in response to ViviZ

Dear Viv,

What I understand is, both EIN and ITIN can be used to sign up for iTunes Connect account in order to sell books in iBookstore. I agree that the link that you mentioned doesn't mention ITIN.

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.

In my case, since I live in India, ITIN worked for me.

Hope that helps.

Cheers

Mohammad

ViviZ

Level 1

0 points

Jan 5, 2013 8:20 PM in response to s4shanonly

Dear Mohammad,

Thank you for all the explanations!

I am glad to hear that ITIN will definitely work. I don't want to have both ITIN and EIN if what I have is already enough. My understanding is that for most of the non-US authors (individuals, not companies), actually ITIN is right one to get. Since EIN is easier to get and iBookstore accepts it, people just get EIN instead of ITIN.

ITIN is really not easy to get. U get rejected if they don't accept one of your documents (the verification of possport copy is the big headache to most people). Then you post again...It took long time.

What about how to get paid? Did you just put in your Indian bank account details and apple transfers the money to your bank? Who is paying the transfer fee? Deducted from your payment?

Thank you very much!

Viv

Jan 6, 2013 2:26 AM in response to ViviZ

Hey Viv,

I provided my Indian Bank details in the banking module of iTunes Connect. Apple transfer money through wire transfer, and the transfer fee is deducted from my credited payment.

Regards,

Mohammad

ViviZ

Level 1

0 points

Jan 6, 2013 11:00 PM in response to s4shanonly

Hi Mohammad,

Thank you a lot for all the info! Viv

fuggi

Level 1

0 points

Feb 2, 2013 4:24 AM in response to adnixon

@ViviZ and s4shanonly:

The differences between and purposes of all kinds of Taxpayer Identification Number (TIN) are explained on IRS' website as well. They should all be accepted by Apple since they are all valid "U.S. Tax IDs" (as Apple calls them).

However, I'm not sure whether I'm obliged to file and pay taxes in the U.S. once I've got an TIN. As you are all registered now, could you clarify this, please? I'm from Germany.

Best regards,

fuggi

adnixon Author

Level 1

144 points

Feb 2, 2013 12:52 PM in response to fuggi

My understanding is that their are two types of IRS registration. EIN is for individuals where tax is deducted and where foreign persons can apply for an tax refund at the end of the US financial year.

The other type of registration is for foreign individuals or bodies corporate where the country they live in has entered into a tax exemption treaty with the US.

The EIN can be arranged over the telephone where as the other requires a form to be completed and the submission of original documents proving identity or documents that have been certified in accordance with their requirements. In Australia the cost of having documents certified is quite significant.

For convenience I choose the EIN route. Cheers Ant..

U.S. IRS Form W-7 ITIN Application