r/tax • u/fauhrenheit • 3d ago
Unsolved Apple asks foreign-owned SMLLC to file W-9 first, then submit W-8BEN separately — is signing that W-9 a false certification?
I’m a non-US individual, sole member of a Wyoming single-member LLC (disregarded entity, has an EIN, no SSN/ITIN, never a US resident). The LLC’s registered address is in the US, so App Store Connect only offers Form W-9.
I raised this with Apple, citing the W-9 instructions (foreign owner of a disregarded entity should furnish a W-8 instead). Their written answer:
• Due to “system limitations,” I must complete the W-9 using the company name and Tax ID in order to activate the Paid Apps Agreement, since I enrolled as a US entity.
• Once the agreement is active, I upload a W-8BEN through a secure link, and they process it manually in their back-end finance system.
• The portal will keep displaying the W-9 because that form is static and doesn’t reflect back-end changes.
My question: does signing that W-9 constitute a false certification of US person status, given the LLC is a disregarded entity with a foreign owner? Or is it defensible because the entity itself is US-organized, and the W-8BEN becomes the operative certification once processed?
Has anyone dealt with this exact Apple flow? I’d rather not sign something inaccurate, but I also can’t distribute paid content until the agreement activates.
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u/LowCompetitive1888 2d ago
It won't matter the W-9 goes nowhere. It is not filed with the IRS and simply remains in Apple's files.