Your Account

Set up tax information

Apple Podcasts Connect lists the required tax forms and allows you to submit most forms electronically.

You will be presented with a set of questions which directs you to the forms that are appropriate for your situation. If you select the wrong form or need to make a change, let us know.

Agreements, Tax, and Banking won’t show changes to tax forms. For most countries, you will continue to see the tax information that you originally provided online, but all submitted changes to tax information are processed. We will notify you if there is a question or concern about a request to update your form.

Required role: Legal, Admin, or Finance. Learn more about users and access.

Required tax forms

Updating tax forms

If your legal entity name or structure changed, contact us and select Legal Entity Information. To make changes to your tax number, contact us and select Tax Info Setup or Changes.

Error messages

If you get the error message, “The type of beneficial owner does not match,” it’s likely the wrong account type was selected during the sign-up process. Contact us and we can help you resolve this error.


U.S. tax forms

To meet requirements of the Podcasts agreement, all partners must complete a U.S. tax form.

If you are based in the United States, you will be prompted to complete a W-9 form. If you are based outside the United States, the W-8BEN, W-8BEN-E, or W-8ECI forms may be required, but you will be prompted to complete a series of questions to direct you to the most appropriate tax form and any applicable certification. If your tax form is not available in Apple Podcasts Connect, contact us.

The U.S tax form section will display a field for a tax identification number. For an individual, this is most likely 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). For more information about tax identification numbers, see the Internal Revenue Service.

How to submit U.S. tax information

  1. In Apple Podcasts Connect, click Agreements.
  2. Click “Set Up Tax, Banking, and Contact Info” or Podcasts.
  3. Under Tax Forms, click Complete U.S. Tax Forms and follow the instructions.
    • Tip: Use the downloadable instructions and tip sheets near the top of the page to help provide the right information for your W-9, W-8BEN, or W-8BEN-E.
  4. Verify the information you entered is correct and complete, and click Submit.

How to view and update U.S. tax information

You can view your tax information by clicking the Tax tab in Agreements, Tax, and Banking. To update your legal entity name or address, contact us and select Legal Entity Information.

To make any changes to your tax number:

  1. Find your applicable form on the IRS website.
  2. Download, complete, and sign your tax form with your updated information.
  3. Contact us and select Tax Info Setup or Changes.

Keep in mind that you will continue to see the information you originally provided in Apple Podcasts Connect even after we have your updated information on file. We will notify you if there is a question about an updated form.

1099 tax forms

U.S. Persons (individuals or entities) that meet the following requirements for Apple legal entities are issued a Form 1099-K. If you meet these requirements, your form will be mailed by January 31 of the following year: 

  • At least $20,000 in unadjusted gross sales (the total amount of your sales, unadjusted for Apple’s commissions, fees, refunds, and other adjustments)
  • More than 200 transactions in a calendar year

Apple will not send a U.S. Form 1099-MISC. Sales on Apple Podcasts are between you and the customer. You are 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.


Australia tax forms

If you are based in Australia or registered for Australian goods and services tax (GST), you are required to complete Australian tax information. Although you may not be required to register for GST with the Australian government, Apple requires that Australia-based podcasters have a GST registration to sell Apple Podcasts Subscriptions.

To meet Apple’s tax requirements, you 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. Collect the current details with enough information to associate your ABN with the legal entity name you’ve given Apple and the historical details to show that you’re registered for the GST.

How to submit Australia tax forms

  1. In Apple Podcasts Connect, click Agreements.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Podcasts.
  3. Under Tax Forms, click Complete Australian Tax Forms.
  4. Upload the file or files with ABN and GST registration evidence.
  5. Enter your ABN.
  6. Verify that the information you entered is correct and complete, and click Submit.
  7. Click Done.

After you submit this page, you won’t be able to make any changes in Apple Podcasts Connect. The Tax tab of Agreements, Tax, and Banking shows your active tax forms. If you need to change your tax information, contact us.

How to download recipient-created tax invoices 

Recipient-created tax invoices are applicable to podcasters with earnings on Apple Podcasts in Australia who are registered in Australia for GST and have provided an ABN.

To download your monthly invoices:

  1. In Apple Podcasts Connect, click Agreements, Tax, and Banking.
  2. Click Invoices. 
  3. In the Invoices section, locate the invoice you want to download. 
  4. On the right-hand side, click Download.



Brazil tax forms

Brazilian tax information is required if you are based in Brazil. You must provide either a CNPJ, a 14-digit number issued to companies or organizations, or a CPF, an 11-digit number issued to individuals. If you are based outside of Brazil and have a CPF or CNPJ, this field is optional. If you are based outside of Brazil or the United States, you also have the option to provide a local tax ID, a tax processing number issued to you by the tax authority in your country of residence. If you are based in the United States, you won’t need to provide your U.S tax ID again, because you’ve already provided this information in the U.S tax forms section.

If you are based outside of Brazil and your country of residence has a tax treaty agreement with Brazil, you may also upload your tax residency certificate. If you don’t provide a certificate, your sales in Brazil may be subject to the applicable withholding tax at the standard rate. If your country is not approved under the Brazilian legislation, no reduced rate of withholding is available. Contact your tax authority if you have questions regarding how to obtain a tax residency certificate.

Your withholding tax rate won’t be reduced until your tax residency certificate is received and reviewed for applicable treaty benefits between Brazil and your country of residence. You can start selling Apple Podcasts Subscriptions in Brazil if you’ve submitted all required banking and tax information, but payments are subject to the applicable withholding tax at the standard rate until your residency certificate is reviewed and tax rate benefits are confirmed.

How to submit Brazil tax information

  1. In Apple Podcasts Connect, click Agreements.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Podcasts.
  3. Under Tax Forms, click Complete Brazilian Tax Forms.
  4. Enter your Brazil Tax ID, Local ID, or upload your Tax Residency Certificate.
  5. Verify that the information you entered is correct and complete, and click Submit.

After you submit this page, you won’t be able to make any changes in Apple Podcasts Connect. The Tax tab shows your active tax forms. If you ever need to change your tax information, contact us.

How to download tax withholding certificates

If you sell Apple Podcasts Subscriptions in Brazil, an annual withholding tax certificate can be downloaded in Apple Podcasts Connect. If there are multiple vendor numbers associated with your account, you will receive a withholding certificate for each vendor number.

To download your annual Brazil tax withholding certificate:

  1. In Apple Podcasts Connect, click Agreements.
  2. Click the Tax tab.
  3. Scroll down to the Tax Statements section.
  4. Next to your desired document, click the download button.

How to download monthly tax withholding information

To download your monthly tax withholding information:

  1. In Apple Podcasts Connect, click Payments and Financial Reports.
  2. In the top right corner, click Create Reports.
  3. Select Tax Statements from the menu.
  4. Select the fiscal month for the report you would like to download.
  5. Select Brazil from the list of countries or regions.
  6. Select the checkbox next to the report or reports you would like to download.
  7. Click Create Reports. A status bar will display showing progress of your reports being created.
  8. When reports are ready, a download link will be provided. Click Download Reports.
  9. Unzip the compressed gzip (.gz) file by opening it or using a utility.



Canada tax forms

Canadian tax information is required if you are based in Canada or registered for GST/QST in Canada.

How to submit Canada tax information if you’re based in Canada

  1. In Apple Podcasts Connect, click Agreements.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Podcasts.
  3. Under Tax Forms, click Complete Canadian Tax Forms.
  4. Complete the appropriate information:
    • GST/HST Form 506: Add your Business Number and RT number. Both are optional.
    • Quebec Form FP-2506-V: Add your Business Number, RT, Quebec Enterprise Number (NEQ), Identification Number, and TQ to Quebec Form FP-2506-V. All fields are optional.
  5. Verify that the information you entered is correct and complete, and click Submit.

After you submit this page, you won’t be able to make any changes in Apple Podcasts Connect. The Tax tab shows your active tax forms. If you need to change your tax information, contact us.

Your certification will complete Part 4 of the Quebec Form FP-2506-V or Part D of GST/HST Form 506. Apple will complete Part 5 or Part E respectively, and make the form available for you to download for your records.

How to submit Canada tax forms if you’re registered in Canada, but based elsewhere

Send either of the following forms to Apple via contact us:

  • GST Form 506
  • Quebec Form FP 2506-V

How to download Tax on Commission Invoices

Canadian podcasters can download Canada Tax on Commission invoices, if applicable, in Apple Podcasts Connect. Please note that you only receive a Tax on Commission invoice if you have sales in your country.

To download your monthly Tax on Commission Invoice: 

  1. In Apple Podcasts Connect, click Payments and Financial Reports.
  2. In the top right corner, click Create Reports.
  3. Choose Tax Statements from the menu.
  4. Choose the fiscal month for the reports you would like to download.
  5. Choose the territories to include in your report. By default, this is set to All Countries or Regions.
  6. Select the checkbox next to the reports you would like to download.
  7. Click Create Reports. A status bar displays showing progress of your reports being created.
  8. When reports are ready, a download link is provided. Click Download Reports. The report downloads as a compressed gzip file type with a .gz extension. 



Ireland tax forms

Apple Distribution International Limited has exporter status under Irish VAT law and is entitled to purchase from entities based in Ireland with no charge of Irish VAT. The current Apple Distribution International Limited authorization from the Revenue Commissioners is available to you:



Korea tax forms

Apple requires partners based in the Republic of Korea with an in-effect Podcasts Agreement to have a Korean Business Registration Number (BRN) or a Registration Number with Korean National Tax Service (Korean Tax ID). Failure to provide this may result in a delay of payment on your earnings.

A standard BRN is generally used for organizations in the Republic of Korea, and a Registration Number with Korean National Tax Service may be used for nonprofit organizations. Consult with your tax advisor for information on the registration type appropriate for your business or organization.

You can also provide trade representative contact information to display on Apple Podcasts in Korea in compliance with Korean e-commerce regulations. If you are based in the Republic of Korea, the contact information includes your e-commerce and business registration numbers.

Here is additional information that may be helpful for completing tax forms for Korea:

  • Trade representative: Someone within your company or organization who has the authority to represent the organization, such as the CEO, Representative Director, or other responsible officer.
  • Trade representative contact information: If provided, this contact information is displayed in Apple Podcasts in the Republic of Korea.
  • E-Commerce registration number: A registration number issued by the government of the Republic of Korea for companies doing business on the internet. This property appears only for organizations based in the Republic of Korea.
  • Registration Number with the Korean National Tax Service (NTS): A registration number issued by the district tax authority in the Republic of Korea to nonprofit organizations. This property appears only for organizations based in the Republic of Korea.

How to submit Korea tax information

  1. In Apple Podcasts Connect, click Agreements.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Podcasts.
  3. Under Tax Forms, click Complete Republic of Korea Tax Forms.
  4. Enter your Korea tax information.
  5. Click Submit.

How to edit your Korea tax information

If your tax information expires or changes, you can edit it at any time in Apple Podcasts Connect.

  1. In Apple Podcasts Connect, click Agreements.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Podcasts.
  3. Under Tax Forms, click Republic of Korea Tax Forms.
  4. Review or edit your information.
  5. Click Submit.



Mexico tax forms

All sales on Apple Podcasts Subscriptions in Mexico are subject to a value-added tax (VAT). Apple collects and remits the VAT directly to the tax authority in Mexico with no action required on your part for:

  • Individuals based in Mexico or outside of Mexico who are not tax registered.
  • Companies based outside of Mexico that are not tax registered. 

Apple will collect and remit the VAT to you if you’re listed below. You’ll then need to remit the VAT in the appropriate manner to the tax authority in Mexico and submit your Clave en el RFC and Cédula de Identificación Fiscal in Apple Podcasts Connect. Tax-registered individuals also need to submit their Clave Única de Registro de Población.

  • Tax-registered individuals based in Mexico or outside of Mexico 
  • Tax-registered companies based outside of Mexico
  • All companies based in Mexico

If you’re based in Mexico, a withholding income tax and VAT on Apple’s commission may also apply to your worldwide earnings, as described below. Where applicable, a VAT invoice of Apple’s commission and a withholding income tax statement will be issued on a monthly basis.

Companies: You’re required to submit your Clave en el RFC and Cédula de Identificación Fiscal. Your earnings are reduced based on the VAT on Apple’s worldwide commission, for which you may be able to receive an input tax credit.

Tax-registered individuals: You’re required to submit your Clave en el RFC, Clave Única de Registro de Población, and Cédula de Identificación Fiscal. Your earnings will be reduced by the VAT on Apple’s worldwide commission, for which you may be able to receive an input tax credit, and withholding income tax on your total monthly worldwide sales before VAT. 

Non-tax-registered individuals: Your earnings will be reduced by the VAT on Apple’s worldwide commission, for which you may be able to receive an input tax credit, and withholding income tax on your total monthly worldwide sales before VAT.

How to submit Mexico tax forms

  1. In Apple Podcasts Connect, click Agreements.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Podcasts.
  3. Under Tax Forms, click Complete Mexico Tax Forms.
  4. Complete the tax registration form.
  5. Click Submit.

How to edit Mexico tax forms

  1. In Apple Podcasts Connect, click Agreements.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Podcasts.
  3. Under Tax Forms, click Mexico Tax Forms.
  4. Review or edit your information.
  5. Click Submit.

How to download monthly Mexico tax reports

Monthly tax certificates and invoices for your sales on Apple Podcasts in Mexico, including Mexico VAT on Commission Invoice and Mexico Withholding IT (Income Tax) Certificate, are available for download in Payments and Financial Reports.

  1. In Apple Podcasts Connect, click Payments and Financial Reports.
  2. In the top right corner, click Create Reports.
  3. Select Tax Statements from the menu.
  4. Select the fiscal month for the report you would like to download.
  5. Select which countries or regions you would like to include in your report. By default, this is set to All Countries or Regions.
  6. Select the checkbox next to the reports you would like to download.
  7. Click Create Reports. A status bar will display showing the progress of your reports being created.
  8. When reports are ready, click Download Reports.
  9. Unzip the compressed gzip (.gz) file by opening it or using a utility.
  10. Open the extracted file in a suitable application, such as a spreadsheet or PDF.



Singapore tax forms

Partners based in Singapore are required to either provide a Singapore GST registration number in Apple Podcasts Connect, or indicate a nonregistered status for Singapore GST.

If you do not provide a Singapore GST registration number or indicate nonregistered status, Apple’s commissions earned in relation to your sales on Apple Podcasts Subscriptions in Singapore will be considered taxable under the Singapore GST Act. Completing Singapore tax forms in Apple Podcasts Connect are required to ensure your proceeds are calculated correctly.

Note: A Singapore GST registration number is different from a Singapore Tax ID. For more information about Singapore GST registration, consult your tax advisor or visit the IRAS website.

How to submit your Singapore registration number

  1. In Apple Podcasts Connect, click Agreements.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Podcasts.
  3. Under Tax Forms, click Complete Singapore Tax Forms.
  4. In the pop-up window, indicate whether you have a Singapore GST registration number. If you select “Yes” you will be prompted to enter your number.
  5. Click Submit.

How to update your Singapore tax registration status

You can update your Singapore tax registration status at any time in Apple Podcasts Connect. Your status will be reflected in the same month’s earnings if the update is made before the end of the fiscal month, otherwise your status will be updated for the following month’s earnings.

Note: Apple’s fiscal month may not align exactly with the calendar month.

  1. In Apple Podcasts Connect, click Agreements.
  2. Under the Tax Forms section, click Singapore Tax Forms.
  3. Update your Singapore GST Registration status.
  4. Click Submit.

How to view GST adjustments on your account

Apple Podcasts Connect shows the value of GST adjustments applied to your account, along with any other adjustments that apply in the countries or regions where you sell Apple Podcasts Subscriptions. The adjustment will be displayed in the respective currency. 

  1. In Apple Podcasts Connect, click Payments.
  2. In the top right corner, click Create Reports.
  3. From the date picker, choose a month.
  4. From the menu, select Singapore GST on Commission.
  5. Click Create Reports.
  6. When the reports are ready, click Download Reports.



Taiwan tax forms

Taiwan tax forms are required if you are based in Taiwan or you have a Taiwan Tax Identification Number (TIN). If you do not file taxes in Taiwan, Taiwanese tax forms are not required. Apple collects and remits taxes to the appropriate tax authorities in Taiwan, consistent with Schedule 2 of the Podcasts Agreement. The amount of tax collected will differ depending on whether or not you have provided a TIN in Apple Podcasts Connect. Your TIN is necessary to ensure we are calculating your proceeds correctly.

How to submit Taiwan tax forms

  1. In Apple Podcasts Connect, click Agreements.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Podcasts.
  3. Under Tax Forms, click Complete Taiwan Tax Forms. Under Taiwan Tax ID, choose either Company ID or Citizen ID, depending on whether you file taxes as an individual or an organization.
  4. Enter the required information and click Save.

After you submit this page, you won’t be able to make any changes in Apple Podcasts Connect. The Tax tab shows your active tax forms. If you ever need to change your tax information, contact us.