Relevant instructions from Apple Finance. Email headers, signatures and secure upload URLs have been omitted.

THIS IS THE ONLY WAY TO ACTIVATE THE AGREEMENT USING A US LEGAL ENTITY ADDRESS.

Please see below regarding your completion of the US tax form setup if your country of citizenship differs from the country you provided for your legal entity address.

MOST IMPORTANT: Your paid agreement must be ACTIVE before any tax form changes can be submitted or processed.

Step 1 — Activate your paid agreement first
Citizenship defaults to the country listed on your legal entity address.

Before anything else, complete the US tax form setup online in your App Store/iTunes/Podcasts Connect account now, exactly as it currently stands (AS IS). You cannot correct citizenship at this stage — just complete it as is so your paid agreement can activate.

Finance cannot make any tax updates to your account until your paid agreement displays as ACTIVE in your account.

Step 2 — Once your paid agreement is ACTIVE, then submit your corrected tax form
Only after activation, submit an updated US tax form to correct your citizenship on the US tax form. This updated form should reflect your correct information per the instructions below.

Important restrictions for this updated form:

It can ONLY be used to correct: tax form selections such as citizenship, status, or tax ID.
It CANNOT be used to change your name or address.
The address on the updated form must exactly match your Developer Program legal entity address, or the form will be rejected.

Step 3 — Instructions for submitting the corrected tax form AFTER your paid agreement is ACTIVE

1. Download the correct form (W-8 or W-9) from IRS.gov.
2. Complete the form and sign it in the signature field and include the date. Unsigned forms cannot be accepted.
3. Name the file using the 8-digit Case ID number found in the subject line of this email. This is how your submission is located.
4. Upload the signed file using the appropriate secure link:
   W-9 Form: Form W-9 Submission [secure upload URL omitted]
   W-8 Form: Form W-8 Submission [secure upload URL omitted]
5. On the upload page, drag your file into the box and click UPLOAD.
6. Reply to this email to confirm your submission — this step is required so we can retrieve your file. If you do not reply, we cannot process the update.

Please note: Tax form updates are not reflected in your Connect account. The information you see there is static and will not show name, address, or field changes made in our back-end system.