Provide tax information

Provide U.S. tax information

To meet the requirements of the Paid Apps Agreement, all developers must complete a U.S. tax form.

Depending on where your legal entity address is based, you'll be required to complete a U.S. tax form and any applicable certification in order for your agreement to go into effect. If you’re based in the United States, you’re prompted to complete a W-9 form. 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. If your tax form isn’t available to you in App Store Connect, contact us.

The U.S tax form section will display a field for a tax identification number. For an individual, this is either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). For a business entity, the taxpayer identification number is the Employer Identification Number (EIN). Learn more about tax identification numbers.

Required role: Account Holder, Admin, or Finance. View role permissions.

Add U.S. tax information

  1. From the home page, click Business.

    Business icon
  2. Click on your legal entity name.

  3. On the Agreements tab, find Tax Forms section, then click Add Tax Info.

    The form or certification presented must be completed for your Paid Apps Agreement to go in effect.

    Tip: Use the downloadable instructions and tip sheets near the top of the page to help you provide the right information for your W9, W-8BEN, or W-8BEN-E.

  4. Verify that the information you entered is correct and complete, and then click Submit.

    Note: After you click Submit, you won’t be able to make changes to this form.

View and update U.S. tax information

To make updates to your U.S. tax information, contact us. Alternatively, you can download, complete, and sign your applicable tax form from the Internal Revenue Service website, and send it to Apple by email or mail.

  1. From the home page, click Business.

    Business icon
  2. Click on your legal entity name.

  3. On the Agreements tab, find Tax Forms section.

  4. The relevant tax form for United States will be displayed. Depending on your circumstances, this may be a W-9, W-8BEN, or another form.

  5. Find your applicable form from the Internal Revenue Service website.

  6. Download, complete, and sign your tax form with your updated information.

  7. Include a cover letter with the Apple ID that you use to sign in to App Store Connect, and mail or email the form to Apple.


Mailing Address

  • Apple Inc.
  • MS: 580-GL
  • 12545 Riata Vista Circle
  • Austin, TX 78727
  • USA

Keep in mind that the information you originally provided in App Store Connect will continue to display even after we have your updated information on file. We'll notify you if there's a question or concern with an updated form.

1099 tax forms

The Apple legal entities associated with each country or region where content is sold will issue a 1099-K form to U.S.-based individuals or entities that meet the following requirements. Forms are mailed by January 31 of the following year:

  • Your unadjusted gross sales for the calendar year were at least $20,000 (the total amount of your sales, unadjusted for Apple’s commissions, fees, refunds, and other adjustments.)

  • More than 200 transactions were made in your apps during the calendar year.

Keep in mind that Apple won’t send a U.S. 1099-MISC tax form. Sales on the App Store are between you and the customer. You’re the seller of copyrighted works, and we make payments to you for products or goods, which are specifically exempt from reporting on Form 1099-MISC. This is true even though the payments may be reportable on Form 1099-K and may be taxable income to you.