Managing Contracts, Taxes, and Banking
Use the Contracts module to request and enter into paid application agreements, provide required financial information relating to iTunes developer payments and tax withholdings, and track the status of your iTunes agreements.
If you want to distribute your apps to the Mac App Store, you need to enroll in the Mac Developer Program. After you have registered, you can distribute Free Mac apps. To request a Paid OS X Apps contract, do so in iTunes Connect after you are a registered Mac Developer.
Requesting a Contract
A list of available new contracts can be found at the top of the screen, in the Request New Contracts section. To generate and enter into a new contract, click Request next to the desired contract if you have legal privileges.
Before a new contract is generated, iTunes Connect validates your legal entity information. Your legal entity name, provided when you signed up on the iOS Developer Provisioning Portal, is the name displayed on the App Store as the “Seller.”
Extending a Contract
To extend your contracts, initiate a request through the Apple Developer Provisioning Portal. The extension is automatically applied to your contract as reflected on iTunes Connect.
Providing Banking Information
If you have administrative or financial privileges, you can enter banking information for receiving developer share payments. You must provide banking and tax information before your contract goes in effect allowing your apps to be sold.
On the Your Contracts in Process page, click View/Edit in the Bank Info column.
Click the Add Bank Account link to add a new bank account.
Choose from the available countries to indicate their bank’s locations.
Enter either your bank’s local clearing code or a SWIFT code, depending on your bank’s location.
Alternatively, if your bank is located outside the United States, you can choose to look up your bank. For banks based in the United States, you must enter your bank’s routing code, typically found on your bank statements and checks.
Or click “Lookup your Bank” to search by bank name, city, postal code, or any combination of the three.
After you have selected the bank you want, confirm your selection before continuing.
Provide your bank account number, IBAN (depending on your bank’s location), account holder name, bank account currency, and bank account type (also depending on your bank’s location).
After you have entered all of your banking information and certified that the information is correct, your bank account will be created and included in the pop-up menu.
Choose your bank and click Save.
Editing Banking Information
After your banking information has been processed, you can (with administrative or financial privileges) add another bank account or make edits to the existing bank account information at any time, except during system maintenance downtimes. Banking updates made while payments are in process affect only the subsequent period’s payments.
Providing Your Tax Information
If you have administrative or finance privileges, you can enter tax information.
In the Tax Info column for the contract, click Set Up.
You must provide banking and tax information before your contract goes in effect in order for your apps to be sold.
Depending on where your legal entity address is based, you may be required to complete tax forms or certifications for your contract to go in effect.
If you are based in the United States, you will be prompted to complete a W-9.
If you are based outside of the United States, you will complete a series of questions to direct you to the correct tax form or certification.
The form or certification presented must be completed for your contract to go in effect.
If you are based in Canada or Australia, you must provide additional information or forms or both.
Japanese tax forms are optional if you are based outside of Japan (and they are not required if you are based in Japan).
Until you have completed these forms, sent hardcopies to Apple and had them approved by the Japanese government, your royalty payments will be subject to a standard 20% tax withholding rate (as opposed to a potentially reduced tax treaty rate).
© 2013 Apple Inc. All Rights Reserved. (Last updated: 2013-04-23)