I'm trying to setup my tax information on itunes connect as a New Zealand citizen.
I imagine I should leave fields 5,6,7 and 8 blank as I do not have business, employee, benefits or TAX number in the US.
I guess I should also leave field 9 & 10 blank as I do not have any tax benefits within New Zealand.
Can anyone with with similar experience please advise?
Best Answer
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.