问题
Follow up to the question here. It's clear to me that overseas developers can sell the apps that they make.
However, one step involved in the process of selling paid apps is have accepted the contracts (bank info, etc). This screenshot, is where I got stuck as a developer from outside US. The tax forms they asked me to fill require a US TIN (or SSN), which I don't have.
What do I need to do? Any workarounds?
回答1:
Consider looking on instruction by "University of Pennsylvania Press" - Instructions for Completing Internal Revenue Service Tax Forms for Royalty Payments
Here is few excerpts:
If you are not a U.S. citizen, United States tax law requires that 30 percent be withheld of any regular payment made to individuals who reside elsewhere. Exceptions may be granted, however, for individuals who reside in countries that have tax treaties with the United States and who submit a completed W-8BEN tax form. If your country has a tax treaty with the U.S. and you provide us with a completed W-8BEN tax form, you will be taxed according to the requirements of that treaty. If there is no treaty, 30 percent of your U.S earnings will be withheld.
In Part I of the form fill in your full name, street address (and, if different, full mailing address), and country you live in (items 1-4). If you have a U.S. ITIN or SSN, please complete item 5; if not, complete item 6 instead with the personal tax number issued you by your country of residence. Complete this part of the form by filling in your date of birth (item 8).
In Part II, write in your country of residence (item 9). In item 10, the "Article" is the relevant section from the U.S. tax treaty with your country (see table below - e.g., the Article for Australia is 12.2). In the space following, enter the corresponding withholding rate (5% for Australia). The table below shows treaty information only for selected countries. The IRS website has a comprehensive archive here: www.irs.gov/Businesses/International-Businesses/United-States-Income-Tax-Treaties---A-to-Z.
Here is a link to W-8BEN PDF form. Link to Income Tax Treaties (Rev. Feb 2019) PDF.
回答2:
This was an answer posted elsewhere for this question. Not sure how correct it is but it had 4 upvotes on the other site so thought it might help you out:
"The answer I received from Apple:
Under our current model, application sales by non-U.S. developers on the App Store are not subject to U.S. tax withholding or reporting. Therefore, completion of Part III - Claim of Tax Treaty Benefits, is not required in order to certify your foreign status. In addition, you are not required to provide a U.S. taxpayer identification number (TIN) in Part I (line 8) when when certifying foreign status. Please note our system does require you to the specify the type of income your are receiving through the App Store on line 10 (W-8BEN) or line 15 (W-8BEN-E).
On line 10 I added article VII. 0% tax. Comments: The beneficial owner has permanent residence in New Zealand and all the work is performed from New Zealand."
来源：https://stackoverflow.com/questions/8928251/how-to-set-up-itunes-connect-account-for-publishing-paid-ios-apps-when-youre-no