Set up tax information
General tax requirements
The requirements to complete tax forms are typically imposed by the local tax authorities in the territories where we are doing business. In territories where tax forms are required, the failure to submit the necessary forms may subject you or your company to penalties, as well as additional taxes. In certain circumstances, you may not be paid until we receive the completed tax forms and documentation. In territories where submitting tax forms is optional, the consequences of not completing the necessary forms may result in taxes being withheld, sometimes at a higher than normal withholding tax rate.
Find out more about the following tax form requirements by scrolling to the applicable country on this page.
U.S. tax forms
Required forms
U.S. tax forms are typically required for agreements covering Apple Music and the iTunes Store in the United States. In most cases, a Form W-9 is required if you’re located in the United States or if you’re a United States Person. If you’re located outside the United States, the W-8BEN or W-8BEN-E may be required.
U.S. Tax ID Number (TIN)
For an individual, a U.S. TIN is either a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). You can get more information about ITINs on the IRS website.
For a business entity, the U.S. Tax ID is an Employer Identification Number (EIN) assigned to sole proprietors, corporations, limited liability companies (LLC), partnerships, and other entities.
For business entities, you can get an EIN by applying to the IRS in the following ways:
- Telephone: Call the Business and Specialty Tax Line at (800) 829-4933 (U.S. applicants) or (267) 941-1099 (international applicants).
- Online: Learn about EINs on the IRS website (only for entities located in the United States or in U.S. territories).
Submit U.S. tax forms
If you’re submitting your W-9 for the first time, you’re required to do so through iTunes Connect. Do not send copies of what was submitted online.
If you completed the W-8BEN or W-8BEN-E online and need to send in the signed, completed form or update your U.S. tax information, send completed U.S. tax forms with a cover letter containing your agreement number and iTunes Connect username to vendortax@apple.com. Additionally, near the top of the page in iTunes Connect where you electronically complete and submit the W-8BEN or W-8BEN-E, you can access a PDF with tips on completing these forms.
If you’re unable to submit the form via email, you can mail the completed, signed form to the address below. Do not send duplicate copies of what was submitted via email.
Apple Inc.
MS: 580-GL
12545 Riata Vista Circle
Austin, TX 78727
USA
You can’t update tax information in iTunes Connect. To make updates to your tax information, complete and sign the appropriate Form W-8 or Form W-9. Include a cover letter with the Apple ID that you use to sign in to iTunes Connect and email the cover letter and completed and signed U.S. tax form to vendortax@apple.com.
If you’re unable to submit the form via email, you can mail the completed, signed form to the address below. Do not send duplicate copies of what was submitted via email.
Apple Inc.
MS: 186-GL
12545 Riata Vista Circle
Austin, TX 78727
Agreements, Tax, and Banking on iTunes Connect does not display updated information provided with paper U.S. tax forms sent to Apple. You will continue to see the information you originally provided online even after we have your updated information on file. All information will be updated as you have requested if we have received clear information. We will notify you if there is a question or concern with an updated paper form.
Troubleshoot common U.S. tax form issues
I sent in my Form 8802 to the IRS a while ago, but I haven’t gotten my 6166 yet. What do I do now?
The IRS advises that you apply for Form 6166 at least 45 days before the form is needed. When you apply, you must include full payment of the user fee. Once Form 8802 has been processed, the IRS will send Form 6166 to you. To inquire about the status of your application, contact the IRS.
I get an error that says the legal entity name and/or Tax ID for my agreement does not match what was provided in my application. Why?
The legal entity name and Tax ID on your agreement must exactly match what you provided on your application.
Why isn’t my U.S. Tax ID passing verification?
Here are the most common reasons for failing Tax ID verification:
- The U.S. TIN was entered incorrectly. The legal entity name on your account must exactly match U.S. IRS records, including spaces and punctuation. If you are using an EIN, make sure that your legal entity name matches the one on the letter the IRS sent you when you signed up for your EIN.
- Your Tax ID isn’t included in the IRS database yet. It can take a few weeks for the IRS to add your Tax ID to their records.
Australia and New Zealand tax forms
If you’re registered and/or based in Australia, you must upload a copy of your Australian Business Number (ABN) and Goods and Services Tax (GST) registration. Failure to upload these tax documents will prevent us from paying you for sales made in Australia. If you’re not based in Australia or registered for GST in Australia, you’re not required to upload a copy of your ABN or complete any other Australian tax documentation.
We ask for an ABN on the Australia/New Zealand agreement; however, it is only required for labels located in Australia. Learn more about ABNs on the Australian Business Register.
We do not accept ABNs via email. You can either obtain a screenshot of your ABN or provide a scanned copy of your Australian Business Register. You must upload the electronic evidence of your ABN (either a PDF or JPEG image) in Agreements, Tax, and Banking.
Withholding tax rates
Withholding tax rates for Australia are available on the Australia Taxation Office website. Proceeds from sales in New Zealand are also subject to applicable Australian withholding tax rates.
Japan tax forms
If you’re based in Japan, the Japanese Tax Authority does not require you to complete any tax forms. If you’re based outside of Japan, you may complete Japanese tax forms in order to take advantage of any reduced withholding tax rates.
Access Japan tax forms
- In iTunes Connect , click Agreements, Tax, and Banking.
- Click Access the relevant agreement(s) covering Japan.
- Click on the link pertaining to Japanese tax forms.
- On the following page, complete the forms presented online. When complete, iTunes Connect will send you the tax forms with the information you entered populated in all copies of all forms. Follow the attached instructions to download, sign, and send the completed forms.
Completing Japan tax forms
To help you complete the forms properly, step-by-step instructions are included with the tax forms on iTunes Connect. Follow the instructions carefully. Tips to complete the tax forms are also available for download at the top of the page where you complete the information on iTunes Connect. Once you have submitted the information on iTunes Connect, you will receive the forms to print, sign, and send to iTunes K.K.
The original Japan tax forms with your original signature must be mailed to Apple. The Japan Tax Authority only accepts original documents with original signatures. Photocopies, facsimiles, emails, or electronic versions of any kind will not be accepted. Send original completed and signed Japanese tax forms to:
iTunes K.K.
c/o Apple Inc.
MS: 580-GL
12545 Riata Vista Circle
Austin, TX 78727-6524
USA
Tax treaty rates for sales in Japan
If you’re based outside of Japan, the form requirements depend on where you are located.
If you’re based in the U.S.:
- Two original (no photocopies) and signed Form 3s
- Two original (no photocopies) Form 17s
- An original IRS Form 8802 must be completed and sent to the IRS. The IRS will, in turn, send you the Form 6166.
If you’re based in the UK or France:
- Two original (no photocopies) and signed Form 3s
- Two original (no photocopies) Form 17s
- An original Certificate of Residence, stamped by the local tax authority
If you’re based in any other country:
- Two original (no photocopies) and signed Form 3s
Completing Form 3
iTunes Connect will assist you in completing the required sections of the Japan Form 3. You do not need to complete Section 1 and 7 of Form 3. Apple will complete Section 1 and 7, and submit your forms to the Japan Tax Authority for approval.
Completing Form 6166
The names on all the forms must match the name you used for your agreements with Apple, or your forms will likely be rejected by the Japan Tax Authority. If the name on your Form 6166 differs from the name you accepted the agreements with, you can attempt to fill out your tax forms (Form 3/Form 17 as applicable) in a manner that addresses all names. For example, the name you used to accept your agreements, with a Doing Business As (DBA) name that matches the Form 6166 (“name per agreement” DBA “Form 6166 name”). By following this procedure, the likelihood of the Japan Tax Authority accepting these forms increases.
Taxes withheld by iTunes K.K. are paid to the Japanese tax authorities. Any taxes withheld prior to the date your submitted tax forms were approved by the Japan Tax Authority are not eligible for a refund through Apple. You may be able to seek a refund directly from the Japanese government. If you cannot get a refund, U.S. entities may be able to credit or deduct this on your U.S. tax return. Consult your tax adviser regarding your specific situation.
Value-added tax (VAT)
Music wholesale prices are based on the effective blended VAT rate for all applicable countries that use the currency. In the event that one of these countries or regions is subjected to a new, higher, or lower VAT rate, adjustments to wholesale prices will be determined based on the new blended VAT rate.
For Apple Music, since minimum wholesale prices are by country or region, any changes to the VAT rate will affect the wholesale price proportionately for the specific country or region.
If you’re an Irish entity, Apple Distribution International Limited has exporter status under Irish VAT law and is entitled to purchase from you with no charge of Irish VAT. Review the current Apple Distribution International Limited authorization from the Revenue Commissioners.
For additional reference, download the pre-2015 version of the Apple Distribution International authorization from the Revenue Commissioners.