Hi everyone,
I'm sharing a tax setup problem in App Store Connect that other developers have also reported.
Apple Finance support case — Case-ID: 22285494
My company is a Wyoming single-member LLC. It is a disregarded entity for U.S. federal tax purposes and has not elected corporate tax treatment.
I am the sole owner, a Japanese citizen and tax resident of Japan. I am not a U.S. citizen or resident alien. The organization account uses the LLC's U.S. legal details.
App Store Connect only offers W-9. Line 1 is locked to the LLC's name, and the form requires me to certify that I am a U.S. person under penalties of perjury. I have not submitted it. Our Paid Apps Agreement remains “Pending User Info.”
The IRS W-9 instructions, page 3, say that a foreign owner of a disregarded entity must provide an appropriate W-8 instead of W-9, even if the foreign owner has a U.S. TIN.
IRS W-9 instructions (page 3): https://www.irs.gov/pub/irs-pdf/fw9.pdf#page=3
Apple Finance told me to complete the current W-9 first so the Paid Apps Agreement can become active. They said I could submit the correct W-8 afterward. I have explained my ownership and tax status and referred to the IRS instructions, but their replies do not address these details. I keep receiving the same instructions. Their full instructions are attached below.
I sent Finance the IRS instructions and asked whether my initial tax setup could be corrected or reset.Google Play approved my W-8BEN using my name and Japanese permanent residence address, while the company profile kept the LLC's U.S. details. I mentioned this only to explain my tax setup and understand whether I had made a mistake in Apple's setup.
The latest reply from Apple Finance was:
“Because you used a US legal entity address and we ARE NOT GOOGLE, you need to do the instructions previously provided. If not, the agreement will NEVER EVER activate.”
I found this response discouraging because my underlying concern remains unanswered. Also did not explain how I could accurately certify that I am a U.S. person, given my tax status and the IRS instructions. I do not want to submit an inaccurate tax certification and face tax problems later, even if the form is corrected afterward.
My app is ready, but this issue is blocking the Paid Apps Agreement and delaying the planned launch. I keep getting the same instructions without an explanation of how they fit the IRS rules. The delay is costing me time and money. It is also hurting my confidence and motivation after all the work I have put into the app.
I also found the following reports of the same issue on these forums:
- W-9 shown for a non-US-owned single-member LLC
- Foreign-owned US LLC stuck on W-9
- W-9 only shown; Finance case unanswered since August
- W-9 only; no W-8 questionnaire or option
Related earlier discussions:
- Tax Form for US LLC owned by Non-Resident Alien
- Foreign owner explains why an existing W-9 workaround does not apply
Thank you to anyone who can share a verified resolution. Best Regards, Z.Kozakai