W-9 shown for single-member US LLC owned by a non-US individual — should be W-8BEN (disregarded entity)

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Created 3w

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Hello!

I have a new organization-level Apple Developer account and I'm stuck on the Tax Forms step in App Store Connect (https://appstoreconnect.apple.com/business). The system is showing me U.S. Form W-9 as the only option, but in my case filling out a W-9 would be incorrect — and I'd appreciate guidance from anyone who has resolved this.

My setup:

I am a non-US individual (not a US citizen, not a US resident, never lived in the US).
I am the sole owner of a single-member LLC registered in the US (set up via Firstbase specifically to distribute a mobile app).
For US federal tax purposes, this LLC is a disregarded entity — it's not treated as a separate taxpayer from its owner.

Why W-9 is not the correct form in my case:

The IRS instructions for Form W-9 explicitly state:

"If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W-8 instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN."

Form W-9 also requires me to certify, under penalty of perjury, that I am a US person — which I am not. The LLC itself doesn't certify anything on a W-9 because it's disregarded; the IRS looks through to the beneficial owner, who in my case is a foreign individual. The correct form for me should be W-8BEN (Certificate of Foreign Status of Beneficial Owner — Individuals).

What I've already tried:

I opened two support cases 4 days ago and have not received a substantive response yet:

Apple Developer Support — Case ID: 20000112974233
Ack Tax / Tax category settings — Team ID: 7YYWN3MYCY, Case ID: 19944616

My questions:

Has anyone in the same situation (non-US individual, sole owner of a US single-member LLC) successfully switched the tax form from W-9 to W-8BEN inside App Store Connect? If so, how?
Is there a specific path in the Business / Tax Forms section to declare the beneficial owner as a foreign individual that I might be missing?
Is there an escalation channel beyond the standard support cases for tax-form issues that are blocking onboarding?

Thanks in advance for any pointers.

Answer 1

SergeiK OP

3w

Attaching a screenshot of the issue I described above

Answer 2

SergeiK OP

2w

Update — reply from Apple Developer Support

I received a response from Apple Developer Support on the ticket (Case ID: 20000112974233):

"If you're based outside the United States, the W-8BEN, W-8BEN-E, or W-8ECI may be required, but you'll be prompted to answer a series of questions to direct you to the most appropriate tax form and any applicable certification."

The problem is that this is exactly what is not happening on my account. There is no questionnaire in App Store Connect → Business → Tax Forms — no "Are you a U.S. person?" question, no country-of-residence prompt, nothing that would route me toward a W-8. The only option presented is U.S. Form W-9 (see screenshot in my reply above).

I've written back to support clarifying this, but in parallel I'd really appreciate input from the community:

Has anyone with a US single-member LLC owned by a non-US individual seen the same UI behavior (W-9 only, no questionnaire at all) — and managed to get it switched to W-8BEN? What specifically triggered the change?
Is there a proper escalation channel for tax-form issues beyond the standard Apple Developer Support ticket?

I fully understand Apple Developer Support is under heavy load, but I genuinely need help here — the Apple Developer Account registration and onboarding process has now been going on for 3+ months, and this tax form is the only thing left blocking me from publishing my app.

Thanks in advance to anyone who can share what worked for them.

Answer 3

SergeiK OP

2w

Update

Apple Developer Support responded (case 20000112974233) and confirmed they don't have the tools to change tax forms in App Store Connect — they directed me to Apple's Finance team via the Contact Us About Financial Information form: https://developer.apple.com/contact/topic/select/

I already have an open case with the Finance team on exactly this question (Case ID: 19944616, opened May 14). I'm still awaiting their response and will update this thread once I hear back from them.

Answer 4

SergeiK OP

2w

Update (May 26):

Still no substantive response on Case ID 19944616 (Ack Tax — Tax category settings), which I opened on May 14.

On May 24, I also had to open a second case — Ack Paid Agreement Setup, Case ID: 20131466 — which has also received no response so far.