Managing Contracts, Taxes, and Banking

Use the Contracts, Tax, and Banking module to manage contracts with Apple, provide required financial information relating to iTunes developer payments and tax withholdings, and track the status of your iTunes agreements. If you plan to charge customers to download your apps, start with this module right away to request a contract for selling paid apps.

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About the Team Agent and Other Roles

Only the team agent can request or accept a contract. See “What Is a Team Agent?.” Users with an Admin or Finance role can view the Contracts module and can enter banking and tax information. In addition, these users can be notified when changes occur in the Contracts, Tax, and Banking module.

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To configure a user to receive notifications
  1. When configuring notifications, select Contract for the appropriate store territories or for Worldwide.

Contracts

Enrolling in the iOS Developer Program or the Mac Developer Program includes agreeing to a contract that allows the organization to distribute free apps, worldwide, in the App Store or Mac App Store. The team agent can agree to additional contracts that describe the terms for the following privileges:

Viewing Contracts and Contract Status

The team agent and any users with an Admin or Finance role can view contracts for the organization.

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To view contracts and contract status
  1. As a team agent or other iTunes Connect user with an Admin or Finance role, sign in to iTunes Connect.

  2. On the iTunes Connect homepage, click Contracts, Tax, and Banking.

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    If this module isn’t visible, your iTunes Connect user account doesn’t have a role with access to contract information. Contact a user with an Admin role to change the roles assigned to your account. See “Viewing and Editing iTunes Connect Users.”

  3. In the Request Contracts section, find contracts you haven’t agreed to.

    If this section is visible, it contains contracts for selling apps on an additional platform or for including advertising in your apps.

  4. In the Request Amendments section, find updates to contracts you’ve already agreed to.

  5. In the Contracts in Progress section, view contracts you’ve agreed to but that aren’t yet complete.

    If this section is visible, you have contracts that you requested, but you haven’t finished providing the required information. See “Requesting a Contract.”

  6. In the Contracts in Effect section, view contracts and contract status.

    • To see if contract components are missing, look for “Set Up” in the Contact Info, Bank Info, or Tax Info columns.

    • To see if contracts are nearing their ends, look at the dates in the Expiration Date column.

    • To download a copy of a contract, in the Download column, click the PDF icon.

      Contracts for distributing free apps are part of your original developer agreement and are maintained in the Apple Developer Center. See “To view the free apps distribution contract.”

  7. In the Transfer Agreements section, find in-progress agreements to receive or transfer apps.

The contract for distributing free apps is maintained as part of the iOS or Mac Developer Program License Agreement that the team agent agreed to when joining the developer program. The contract is valid for all subsequent members of the organization.

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To view the free apps distribution contract
  1. Click Member Center, and sign in using the Apple ID associated with the iTunes Connect organization.

  2. Click Your Account.

  3. Click Legal Agreements.

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  4. Click the name of the Developer Program License Agreement.

Requesting a Contract

Only the team agent for an organization can request new contracts.

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To request a contract
  1. As the team agent for your organization, sign in to iTunes Connect.

  2. On the iTunes Connect homepage, click Contracts, Tax, and Banking.

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  3. In the Request New Contracts or Request Amendments sections, find the contract you want to request.

  4. On the right end of the row for the contract, click Request.

  5. Read the contract terms, and select “I have read and agree to the agreement presented above.”

    The text of the option varies depending on the contract you requested.

  6. Click Submit.

  7. Click Done.

The contract appears in the Master Agreements section.

Extending a Contract

When a contract is nearing its expiration date, iTunes Connect sends email notifications to users with Admin, Legal, and Finance roles. Email messages are sent when there are 30 days remaining, 15 days, and 5 days. On the day the contract expires, all users in the Member Center organization receive an email indicating that the contract has expired.

To extend a contract, initiate a request through Member Center. When you do, iTunes Connect automatically applies the extension to your contract.

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Contacts and Legal Entity

Your legal entity name, provided when the team agent enrolled in an Apple Developer Program, is the name displayed on the store as the “Seller.” iTunes Connect uses your legal entity information to match contracts, banking information, and tax information that are associated with your organization. For example, if you applied for a U.S. Federal Tax ID as a sole proprietor but used your business name when you set up your Apple developer account, Apple may not be able to reconcile your contracts and tax information, which would keep you from being able to sell apps.

If you enrolled in the Apple Developer Program as a company, you can set a company name separately from your legal entity name. See “Decide on Your Company’s Name.”

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To review your legal entity and contracts contact information
  1. As an iTunes Connect user with an Admin or Finance role, sign in to iTunes Connect.

  2. On the iTunes Connect homepage, click Contracts, Tax, and Banking.

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    If this module isn’t visible, your iTunes Connect user account doesn’t have a role with access to app information. Contact a user with an Admin role to change the roles assigned to your account. See “Viewing and Editing iTunes Connect Users.”

  3. Find the legal entity name.

    • In the Request Contracts section, the legal entity name is listed in each contract row.

    • In the Contracts in Effect section, in any contract row, click Edit in the Contact Info column to open a page that shows the legal entity information.

Adding Contact Information

Apple requires that you provide contact information. The Company Contacts that you add in the Contracts module don’t have to be iTunes Connect users. Include the most appropriate people in your organization to address legal, financial, or marketing issues that may arise regarding your sale of apps through Apple.

When you add contact information in iTunes Connect, those contacts can be assigned to any contracts in effect for the organization. Contacts don’t have to be iTunes Connect users.

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To add a contact to iTunes Connect Contracts
  1. Open the Contracts, Tax, and Banking module, as described in “To view contracts and contract status.”

  2. In the Contact Info column for the relevant contract, click Set Up or Edit.

  3. Click Add New Contact.

  4. Enter contact information for a person who has responsibility for some aspect of managing contracts for your organization.

    Make sure to include the country code for phone and fax numbers.

  5. Click Save.

  6. Repeat steps 5 and 6 for each contact you want to include.

  7. Associate the contact names with the Roles for the contract, as described in “To set the contact for a contract management role.”

Setting the Contacts for a Contract

You can associate the contacts you enter in iTunes Connect with different responsibilities regarding contract management.

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To set the contact for a contract management role
  1. Open the Contracts, Tax, and Banking module, as described in “To view contracts and contract status.”

  2. In the row of the contract you want to update, click Edit in the Contact Info column.

  3. In the Company Contacts section, set the contact for each role.

    For each role, choose a contact from the Contact list.

  4. Click Done.

Banking

To sell apps through the App Store or Mac App Store, you provide banking information so that Apple can pay you for apps sold. iTunes Connect stores all the bank information you specify. However, only one bank account is used for payments against all contracts. You can edit or update banking information anytime. Banking updates made while payments are in process are applied to the subsequent period’s payments.

For more information about banking issues, see “Banking and Tax” in the iTunes Connect FAQ, available by clicking FAQ at the bottom of any iTunes Connect page.

Setting Up Banking Information

Apple makes all payments electronically. If you can’t identify your bank in iTunes Connect, it may be that Apple can’t send payments to that bank. For example, Apple doesn’t send payments to bank accounts that require additional instructions such as “For Further Credit.” Apple also doesn’t send payments through intermediary or correspondent banks.

iTunes Connect users with an Admin or Finance role can enter banking information.

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To set up a new bank account
  1. Open the Contracts, Tax, and Banking module, as described in “To view contracts and contract status.”

  2. In the Bank Info column for any contract, click Set Up.

    If you see “Edit” instead of “Set Up,” there’s already banking information specified for your organization.

  3. Click the Add Bank Account link.

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  4. Choose the location of the branch of the bank from the Bank Country menu.

    Choose the country for the branch you are using even if the bank’s headquarters is in a different country.

  5. Specify your bank.

    There are two ways to specify your bank:

    • Enter the bank code for your bank, and click Next.

      The name of the bank code differs depending on the bank country. For example, in the United States, the bank code is an ABA Routing Number. If your bank uses an IBAN code, the bank code is part of the IBAN number. For information on how to determine the bank code from an IBAN number, see the Wikipedia article International Bank Account Number.

      If there’s more than one branch of the bank that uses the same bank code, a list of branches displays. Select your branch from the list.

    • Click “Look up Transit Number” to search for the bank.

      Enter all or part of the bank name, city, postal code, or any combination of the three, and click Search.

      If there’s more than one branch of the bank that meets the criteria you specified, a list of branches displays. Select your branch from the list.

  6. Confirm your bank selection, and click Next.

  7. Specify the bank account.

    Identify the bank account by the following:

    • Bank Account Number. If your bank uses an IBAN code, the account number is part of the IBAN number. For information on how to determine the account number from an IBAN number, see the Wikipedia article International Bank Account Number.

    • Account Holder Name. Be sure that the Account Holder Name exactly matches the name expected by the bank; it doesn’t have to match the Legal Entity Name for the iTunes Connect organization.

    • Bank Account Currency. Specify the primary currency of the bank account to ensure successful payments. Don’t use this selection to indicate a preference for currency.

    There may be other options, depending on the country of your bank.

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  8. Confirm the account information, and click Next.

    Your bank information is now available in the list of Bank Accounts.

  9. Choose the new bank information from the “Select a different Bank Account” menu, and click Save.

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Updating Banking Information

To change an existing Bank Account Number, Bank Name, or Bank Code, you need to add a new bank account, as described in “To set up a new bank account.” Other changes can be made in the existing account.

iTunes Connect users with an Admin or Finance role can update banking information.

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To change banking information for a contract
  1. Open the Contracts, Tax, and Banking module, as described in “To view contracts and contract status.”

  2. In the Bank Info column for any contract, click Edit.

    If “View” appears but not “Edit” in the Bank Info column, you don’t have access to update the banking information.

  3. In the Banking Information dialog, make the appropriate changes to the banking information.

    • To change to another bank account that is already set up, choose an existing bank account from the “Select a different Bank Account” menu.

    • To update information for the bank account currently in use, click View/Edit Existing Bank Account.

    • To add new banking information, click Add Bank Account, and follow the steps in “To set up a new bank account.”

  4. Click Save.

Validating Banking Information

Apple must verify banking information before allowing apps to be sold. In addition, Apple validates updated banking information before changing payments from an existing bank account. The validation is typically complete in 24 hours. iTunes Connect sends a notification email to indicate that the banking information is updated; if you don’t receive notification that the information was successfully updated, check in iTunes Connect to see the status of the update.

Tax

iTunes Connect helps you determine which tax forms are required and allows you to submit many of the forms electronically. The tax forms required in the context of a particular contract are listed in the Tax Info column for that contract. If the same tax form is required for more than one contract, you complete the form one time and the completed information is applied to all other relevant contracts.

For more information about tax issues, see “Banking and Tax” in the iTunes Connect FAQ, available by clicking FAQ at the bottom of any iTunes Connect page.

Determining Tax Requirements

Tax forms are available in iTunes Connect as follows:

  • U.S. Tax Forms. Required for all organizations.

  • Australia Tax Forms. Required for organizations based in Australia.

  • Canada Tax Forms. Required for organizations based in Canada.

  • Japan Tax Forms (“learn more” link). Optional for organizations based outside of Japan who sell apps in Japan. Not required for organizations based in Japan.

Providing U.S. Tax Information

To meet the requirements of the Paid Applications contracts, all organizations must file U.S. tax forms.

Users with Admin or Finance roles can enter tax information.

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To provide U.S. tax information
  1. Open the Contracts, Tax, and Banking module, as described in “To view contracts and contract status.”

  2. Click the button in the Tax Info column for the relevant contract.

    The name of the button may be Set Up, Edit, or View.

  3. In the U.S. Tax Forms section, click Set Up.

    Follow the instructions to submit the correct tax forms for selling in the U.S. store. 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 are prompted to complete a W-9 form.

    • If you are based outside the United States, you 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.

  4. Click Done.

Apple submits the U.S. tax information to the IRS.

Providing Australian Tax Information

Tax information is required for organizations based in Australia. Although your organization may not be required to register for goods and services tax (GST) with the Australian government, Apple requires that Australia-based organizations have a GST registration to sell apps.

To meet Apple’s tax requirements, you’ll need an electronic copy of your GST registration and evidence of your Australian Business Number (ABN). The evidence can be screenshots or PDF files of the ABN registration pages from the ABN Lookup site. Collect the current details with enough information to associate this ABN with the legal entity name you’ve given Apple and the historical details to show that the organization is registered for the GST.

Users with Admin or Finance roles can enter tax information.

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To provide Australian tax information
  1. Open the Contracts, Tax, and Banking module, as described in “To view contracts and contract status.”

  2. Click the button in the Tax Info column for the relevant contract.

    The name of the button may be Set Up, Edit, or View.

  3. Enter required tax information for the United States, as described in “Providing U.S. Tax Information.”

  4. In the Australia Tax Forms section, click Set Up.

  5. Upload the file or files with ABN and GST registration evidence.

    Click Choose File and select a file, then repeat for additional files.

  6. Enter your ABN.

  7. Click Submit.

    If the uploaded files aren’t the right format or information is missing, you’ll see a message at the top of the page indicating issues to resolve. Correct the problem, and click Submit again.

  8. In the main Tax Information page, click Done.

Providing Canadian Tax Information

Tax information is required for organizations based in Canada or registered for GST/QST in Canada. Apple allows you to post apps for sale in the App Store or Mac App Store as soon as you start the process of downloading and delivering the forms. However, you won’t be paid for apps sold in Canada until Apple has received signed tax information forms. If you send the files to Apple promptly, you won’t see any delay in earnings payments.

To complete Apple’s requirements for Canada tax information, you’ll download Canada Revenue Agency forms, provided with instructions in iTunes Connect. Fill out the appropriate form or forms, print and sign them, and mail them to Apple. Apple reviews the form or forms to make sure they are complete and that the legal name associated with the registered business number matches the legal entity name in iTunes Connect. Apple then signs the form or forms and returns them to you.

Note that organizations based in Quebec must complete Canada Form GST506 and the Quebec Form FP-2506-V.

Users with Admin or Finance roles can enter tax information.

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To provide Canadian tax information
  1. Open the Contracts, Tax, and Banking module, as described in “To view contracts and contract status.”

  2. Click the button in the Tax Info column for the relevant contract.

    The name of the button may be Set Up, Edit, or View.

  3. Enter required tax information for the United States, as described in “Providing U.S. Tax Information.”

  4. In the Canada Tax Forms section, click Set Up.

  5. Download the GST/HST Form 506.

  6. If your organization is in Quebec, download the QST Form 2506-V.

  7. Click Done.

  8. In the main Tax Information page, click Done.

Print, complete, sign, and mail the form or forms to Apple at the address provided. Make sure to send the forms with original signatures. Apple fills out the remaining sections, signs the documents, and returns them to you.

Providing Japanese Tax Information

For sales in Japan by organizations that are based outside of Japan, Apple withholds taxes at the rate required by the Japanese Tax Authority. If you are based in a country that has a tax treaty with Japan, you can file Japanese tax forms to take advantage of reduced withholding rates. Apple provides forms, instructions, and reviews your material to help you file the forms and to ensure success.

If your filing is approved by the Japanese Tax Authority, Apple changes the withholding rate used to calculate earnings from the Japan store. The change doesn’t apply to sales made before the filing is approved.

Users with Admin or Finance roles can enter tax information.

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To provide Japanese tax information
  1. Open the Contracts, Tax, and Banking module, as described in “To view contracts and contract status.”

  2. Click the button in the Tax Info column for the relevant contract.

    The name of the button may be Set Up, Edit, or View.

  3. Enter required tax information for the United States, as described in “Providing U.S. Tax Information.”

  4. In the text at the bottom of the dialog, click “learn more.”

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  5. Enter information as described in the forms presented.

    Make sure that the Full name and Applicant’s name you provide in these forms match the legal entity information you have in iTunes Connect.

    The forms you need to complete in iTunes Connect depend on where your organization is based, as listed in Table 15-1.

    Table 15-1  Japanese tax forms

    If you are based in

    Complete these online forms

    U.S.

    • Form 3

    • Form 17

    • Form 8802

    U.K. and France

    • Form 3

    • Form 17

    All other countries

    • Form 3

    Use the instructions and tip sheets provided to help you provide the right information. Consider printing the pages from iTunes Connect so you can be sure to collect all the information before filling out the page.

  6. When you’re sure you have provided correct and complete information, click Submit.

    If the uploaded files aren’t the right format or information is missing, you’ll see a message the top of the page indicating issues to resolve. Correct the problem, and click Submit again.

  7. On the main Tax Information page, click Done.

Apple processes the information and returns it to you by email with additional forms and requirements. Complete the remaining information, print, and sign these documents and mail them to the Apple address provided. You’ll need to send two original versions of the Japan Tax Authority documents. U.S. organizations need to send the completed Form 8802 to the IRS.

Apple reviews the documents and forwards them to the Japanese Tax Authority. When the Japanese Tax Authority sends them back to Apple, Apple lets you know if your request was granted and updates the tax withdrawal rate used to calculate your payment for sales in Japan stores. Your royalty payments are subject to the standard withholding rate until the filing is approved by the Japanese government.