Which tax forms are required and how do I complete them?

Tax form requirements depend on where your entity is based. All instructions, tax forms, and tips for completing them are available in Agreements, Tax, and Banking on iTunes Connect. 

Our Tax forms overview provides additional information on which forms are required and how to complete them. The following tax forms are available:

How do I get a U.S. Tax ID Number (TIN)?

For an individual, you can learn about getting an Individual Taxpayer Identification Number (ITIN) on the IRS website.

For business entities, you can get an Employer Identification Number (EIN) by applying to the IRS in the following ways:

Which U.S. tax form am I required to complete?

It depends on several factors. You will be presented with a set of questions which will direct you to the form that’s appropriate for your situation.

How do I update tax forms?

If your legal entity name or structure changed, contact us and select Legal Entity Information. To make changes to your actual tax number, contact us and select Tax Info Setup or Changes.

I provided updated tax information. When will it be updated in iTunes Connect?

You will continue to see the information you originally provided online even after we have your updated information on file. Agreements, Tax, and Banking on iTunes Connect does not display updated information.

Will I get a 1099 form?

More information on 1099 forms is available in the Tax Information section of the Apple Books Publisher User Guide.

Apple has reached out to me to update my Name and Tax ID information. How do I make the update and why is it needed?

Apple is in the process of verifying Legal Entity Name / Tax ID combinations with the Internal Revenue Service. Apple may reach out to you if we have identified that your Legal Entity Name / Tax ID combination does not match the Internal Revenue Service’s records. You can update your information by following the link in the email or by logging into iTunes Connect and following the link on the homepage.

The Legal Entity Name / Tax ID provided to Apple is significantly different from what is on file for your contract. If you submitted tax information for a different legal entity, a new contract, at no additional cost, is required. Per IRS regulations, failure to provide a matching Legal Entity Name / Tax ID number combination may result in backup withholding of 28% of your transaction amounts. State-level backup withholding could also apply.

Why am I getting the error message, “The type of Beneficial Owner does not match”?

It’s likely the wrong publisher type was selected during the sign-up process. Contact us, and we can help you resolve this error.