源自创意作品的特许权使用费应在 1040 表格的附表 C 中报告。源自矿产权益投资活动的任何特许权使用费均应在 1040 表格的附表 E 中报告。这些表格可通过 IRS 网站从 IRS 获取。政府（附有说明书）。还可以通过软件程序或聘请专业税务师或顾问来访问它们。
Last year I sold just over 102,000 copies of my app. My direct deposits totaled right around $69,500. It was sold in several countries so the percentages are different with exchange rates and such. All in all, Apple took 30%, not more, not less. It is my understanding that as a developer, we are independent, not an employee of Apple or on their payroll. We simply get paid for royalties and are required to report it as income earned and pay taxes on it. Apple doesn't report your earnings to the IRS(same with eBay) but be warned, any deposit $10,000 or more will get reported by your bank.
Just so you know, if you fail to report or file your taxes and you owe money, they will charge you a penalty for not filing as well as interest on top of what you already owe. My cousin paid $2200 penalty for not filing and also interest on the full amount. It's like a forced loan from the IRS.
Some info I found. ..Royalty income can come in 2 forms for tax reporting purposes. The royalties received that result from your creative work is considered self-employment income. There are also royalties received through an investment in a mineral operation, such as a gas and oil limited partnership.
Royalties derived from creative works are reported on Schedule C of the Form 1040. Any royalties derived from investment activities in mineral interests are to be reported on Schedule E of Form 1040. These forms may be obtained simply from the IRS via their website at IRS.gov (with an instruction booklet). They can also be accessed via a software program or through the employment of a professional tax preparer or adviser.
I'm not sure I fully understand how Apple manage the tax, but as far as I'm led to believe, all you need to do is fill out the Tax Information and agree to the contracts at iTunes Connect and that should be it.
I believe that Apple will take the required tax from the revenue before taking their 30% cut. In all it works out roughly around 50%.
Edit:
If you login to iTunes Connect and navigate to the Contracts, Tax & Banking Information section you will see a list of available contracts that you can enter into with Apple. You should see a contract for Paid Applications. If you check the box next to the contract, and click submit, you will be able to read the contract (you won't be accepting the contract by clicking submit, so this is safely a no-commit situation).
The contract states how much Apple takes for each different region, and what they do with Tax for each different region.
In the UK, I interpreted the contract to state that Apple will take and remit taxes for the UK (among other regions), as well as taking their "commission" as they call it (the commission being the 30%).
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去年，我的应用程序销量超过 102,000 份。我的直接存款总额约为 69,500 美元。它在多个国家出售，因此百分比因汇率等而不同。总而言之，苹果拿了30%，不多也不少。据我了解，作为一名开发者，我们是独立的，不是苹果的员工，也不是他们的工资单上的员工。我们只是获得特许权使用费，并需要将其报告为收入并纳税。 Apple 不会向 IRS 报告您的收入（与 eBay 相同），但请注意，任何 10,000 美元或以上的存款都会被您的银行报告。
如您所知，如果您未能报告或提交税款并且欠款，他们将因未提交税款而向您收取罚款，并在您已欠税款的基础上收取利息。我的表弟因未提交申请而支付了 2200 美元的罚款，并支付了全额利息。这就像美国国税局的强制贷款。
我找到的一些信息。 ..出于税务报告的目的，特许权使用费收入可以有两种形式。从您的创造性工作中获得的版税被视为自营职业收入。还有通过投资矿产业务（例如天然气和石油有限合伙企业）获得的特许权使用费。
源自创意作品的特许权使用费应在 1040 表格的附表 C 中报告。源自矿产权益投资活动的任何特许权使用费均应在 1040 表格的附表 E 中报告。这些表格可通过 IRS 网站从 IRS 获取。政府（附有说明书）。还可以通过软件程序或聘请专业税务师或顾问来访问它们。
Last year I sold just over 102,000 copies of my app. My direct deposits totaled right around $69,500. It was sold in several countries so the percentages are different with exchange rates and such. All in all, Apple took 30%, not more, not less. It is my understanding that as a developer, we are independent, not an employee of Apple or on their payroll. We simply get paid for royalties and are required to report it as income earned and pay taxes on it. Apple doesn't report your earnings to the IRS(same with eBay) but be warned, any deposit $10,000 or more will get reported by your bank.
Just so you know, if you fail to report or file your taxes and you owe money, they will charge you a penalty for not filing as well as interest on top of what you already owe. My cousin paid $2200 penalty for not filing and also interest on the full amount. It's like a forced loan from the IRS.
Some info I found. ..Royalty income can come in 2 forms for tax reporting purposes. The royalties received that result from your creative work is considered self-employment income. There are also royalties received through an investment in a mineral operation, such as a gas and oil limited partnership.
Royalties derived from creative works are reported on Schedule C of the Form 1040. Any royalties derived from investment activities in mineral interests are to be reported on Schedule E of Form 1040. These forms may be obtained simply from the IRS via their website at IRS.gov (with an instruction booklet). They can also be accessed via a software program or through the employment of a professional tax preparer or adviser.
我不确定我是否完全理解 Apple 如何管理税务，但据我所知，您所需要做的就是填写税务信息并同意 iTunes Connect 上的合同，就这样。
我相信苹果会先从收入中扣除所需的税款，然后再进行 30% 的削减。总的来说，效果大约为 50% 左右。
编辑：
如果您登录 iTunes Connect 并导航至“合同、税收和信息”。在“银行信息”部分，您将看到可以与 Apple 签订的可用合同列表。您应该会看到付费应用程序的合同。如果您选中合同旁边的复选框，然后单击“提交”，您将能够阅读合同（您不会通过单击“提交”来接受合同，因此这是安全的无提交情况）。
合同规定了苹果公司对每个不同地区收取的费用，以及他们对每个不同地区的税收处理方式。
在英国，我对合同的解释是，苹果将为英国（以及其他地区）收取和代缴税款，并收取他们所说的“佣金”（佣金为 30%）。
希望这有帮助。
I'm not sure I fully understand how Apple manage the tax, but as far as I'm led to believe, all you need to do is fill out the Tax Information and agree to the contracts at iTunes Connect and that should be it.
I believe that Apple will take the required tax from the revenue before taking their 30% cut. In all it works out roughly around 50%.
Edit:
If you login to iTunes Connect and navigate to the Contracts, Tax & Banking Information section you will see a list of available contracts that you can enter into with Apple. You should see a contract for Paid Applications. If you check the box next to the contract, and click submit, you will be able to read the contract (you won't be accepting the contract by clicking submit, so this is safely a no-commit situation).
The contract states how much Apple takes for each different region, and what they do with Tax for each different region.
In the UK, I interpreted the contract to state that Apple will take and remit taxes for the UK (among other regions), as well as taking their "commission" as they call it (the commission being the 30%).
Hope this helps.