Why Apple App Store Developers in Burkina Faso Need ITIN Renewal
As an Apple App Store developer based in Burkina Faso, your primary concern is receiving timely and accurate payments for your app sales. Apple, as a U.S.-based entity, requires developers to provide tax identification information to comply with U.S. tax regulations. Specifically, to avoid a 30% U.S. withholding tax on your earnings, you must submit either an Employer Identification Number (EIN) or an Individual Taxpayer Identification Number (ITIN) along with a completed Form W-8BEN.
For many individual developers, an ITIN is the appropriate identifier. However, ITINs are subject to expiration. An ITIN expires if it has not been used on a federal tax return for three consecutive years, or due to the IRS's scheduled middle-digit expiration. If your ITIN has expired, you must renew it to continue receiving payments from Apple without the burdensome 30% withholding. This is particularly relevant for developers in Burkina Faso, as there is no U.S.-Burkina Faso income tax treaty that might otherwise alter withholding requirements.
The trigger for needing an ITIN renewal is often realizing your existing ITIN is no longer valid, which can halt payments from platforms like the Apple App Store. Proactively checking your ITIN status is far more efficient than waiting for a payment disruption or an official IRS notice, such as a CP-48 notice, which may not always be sent.
When ITIN Renewal is Required for Developers
ITIN renewal is not optional when your existing ITIN has become invalid and you continue to earn income sourced from the United States, such as through the Apple App Store. The IRS uses a rolling middle-digit expiration schedule. This means that ITINs with specific middle digits expire on a set schedule. For example, ITINs with middle digits 70-79 expired starting in January 2020, and those with middle digits 80-89 expired starting in January 2021. You can check the IRS website for the most current expiration schedule.
Additionally, if you have not used your ITIN on a U.S. federal tax return for three consecutive tax years, the IRS will automatically inactivate it. For Apple App Store developers in Burkina Faso, this means if you haven't filed a U.S. tax return (e.g., Form 1040-NR) using your ITIN in three years, it will expire. Even if your ITIN is still valid, if you are generating U.S.-sourced income, you must provide it to Apple on Form W-8BEN to ensure correct tax treatment. Failure to provide a valid ITIN or EIN will result in Apple withholding 30% of your payments.
It is crucial to stay ahead of these expiration cycles. Relying solely on the IRS to notify you of an expired ITIN, such as via a CP-48 notice, is risky, as these notices are not always sent or may arrive with little time to spare. Developers should periodically check the status of their ITIN to prevent payment interruptions.
Essential Documents for ITIN Renewal
Renewing your ITIN involves submitting a new Form W-7, Application for IRS Individual Taxpayer Identification Number. Crucially, you must check the box indicating 'Renew an Existing ITIN' on the form. This distinguishes the renewal process from a first-time application.
The primary supporting document required is proof of your identity and foreign status. The most commonly accepted document for this purpose is your valid passport. Your passport must be current and contain your full legal name, photograph, and signature. If you do not have a passport, or if it has expired, you will need to use alternative identification documents, such as a national identity card combined with a birth certificate, or foreign driver's licenses, among others. The IRS provides a comprehensive list of acceptable documents.
In addition to your identification, you must include a current U.S. federal tax return. For Apple App Store developers in Burkina Faso, this would typically be Form 1040-NR, U.S. Nonresident Alien Income Tax Return, for the most recent tax year. If you are applying for renewal solely because of the IRS's middle-digit expiration schedule and have not filed a tax return in the past three years, you may be able to submit an alternative documentation package. It is also highly recommended to include your previous ITIN notice (letter CP-565 or CP-575) if you still have it, as this can help expedite the process by providing your previously assigned ITIN.
The ITIN Renewal Application Process
The ITIN renewal process begins with completing the Form W-7 with the 'Renew an Existing ITIN' box checked. Ensure all information, especially your name and foreign address, matches your supporting identification documents precisely. Any discrepancies can lead to delays or rejection of your application.
Once the form is completed, you must gather your supporting documentation. This includes your original or certified copies of identification (like your passport) and a copy of your most recent U.S. federal tax return. For Apple App Store developers, this typically means your Form 1040-NR. If you are using original identification documents, you have three options: mail them to the IRS, visit an IRS Taxpayer Assistance Center (TAC), or use a Certified Acceptance Agent (CAA).
Submitting your application through a CAA, such as itin.net, is often the most efficient method. A CAA can verify your original identification documents and forward your application package to the IRS. This avoids the risk of mailing your original passport and can expedite processing. The typical timeline for ITIN renewal through a CAA is 5–10 business days, whereas mailing directly to the IRS can take significantly longer, often 11 weeks or more.
After the IRS processes your renewed ITIN, they will issue a new notice with your assigned ITIN. This renewed ITIN will be valid for the IRS's standard ten-year period, unless it is subject to inactivation due to non-use or further IRS schedule changes. Once you have your renewed ITIN, you must update it with Apple to ensure continued, uninterrupted payments.
Common Mistakes for Apple App Store Developers in Burkina Faso
Apple App Store developers in Burkina Faso often encounter specific pitfalls during ITIN renewal. A frequent error is failing to update your ITIN with Apple after renewal. Even with a valid ITIN, if Apple's records still show an expired number, your payments will likely be suspended. Ensure you update your tax information on your Apple Developer account promptly after receiving your renewed ITIN.
Another common mistake is using a name on Form W-7 that does not exactly match your passport or other identification. Minor spelling differences or the inclusion/omission of a middle name can cause the IRS to reject your application. Consistency across all documents is paramount. This extends to your foreign address; it must be your current residential address in Burkina Faso.
Developers sometimes misunderstand the tax return requirement. For renewal, you generally must attach a tax return for the year you are filing the W-7. If you are renewing solely due to the IRS's expiration schedule and haven't filed in three years, you can file a 'pro forma' tax return. This means preparing a tax return for the current year and submitting it with your W-7. Consulting with a tax professional familiar with nonresident alien filings can prevent errors here.
Finally, many developers delay renewal until their ITIN is already inactive, leading to immediate payment disruptions. Proactive checking and renewal, well before the expiration date or before reaching the three-year non-use mark, is essential to maintain a smooth income stream from your apps. The IRS's rolling expiration schedule means you should check your ITIN's status periodically.
Benefits of Using a Certified Acceptance Agent (CAA)
A Certified Acceptance Agent (CAA) is an individual or entity authorized by the IRS to assist taxpayers in obtaining ITINs. For ITIN renewal, using a CAA like itin.net offers significant advantages, especially for developers located in Burkina Faso.
The primary benefit is that a CAA can authenticate your original identification documents, such as your passport. This means you do not have to mail your original passport or other vital documents to the IRS. The CAA reviews your documents, verifies their authenticity, and forwards a certified copy along with your application to the IRS. This significantly reduces the risk of losing your original documents during transit.
Furthermore, CAAs are trained by the IRS and are familiar with the application process. They can help ensure your Form W-7 is completed correctly and that you are submitting all required supporting documentation. This can help prevent common errors that often lead to delays or rejections when applying directly to the IRS.
Applying through a CAA typically results in a much faster processing time. While direct applications to the IRS can take 11 weeks or longer, renewals processed through a CAA are often completed within 5–10 business days. This quicker turnaround is invaluable for developers who need their renewed ITIN to continue receiving payments from Apple without interruption. The itin.net Renewal Package provides this streamlined process.
Next Steps After ITIN Renewal
Once your ITIN renewal is approved by the IRS, you will receive a new notice containing your updated ITIN. This renewed ITIN is valid for ten years from the date of issuance, subject to the IRS's standard policies. Upon receiving this notice, your immediate next step is to update your tax information with Apple.
Log in to your Apple Developer account and navigate to the tax information section. You will need to enter your newly renewed ITIN. Failing to do this promptly means Apple will continue to withhold 30% of your U.S.-sourced payments, as their system will still reference your old, expired ITIN. Ensure all details match the IRS documentation exactly.
Consider reviewing your overall U.S. tax obligations as an international developer. While an ITIN allows you to receive payments without excessive withholding, it does not exempt you from U.S. tax filing requirements if you meet certain thresholds. For Apple App Store developers in Burkina Faso, understanding these obligations is key to long-term financial planning.
Finally, keep records of your ITIN renewal application and the IRS correspondence. This documentation is useful for future reference and for demonstrating compliance. If you are unsure about any part of the process or need assistance with your application, consider reviewing the itin.net Renewal Package pricing or contacting us for expert guidance.
Practical tips
- Use the same legal name across Form W-7, your passport, and any prior IRS correspondence; mismatched name fields are a common reason for rejection.
- Double-check that you have selected 'Renew an Existing ITIN' on Form W-7, not an application for a new ITIN.
- Ensure your supporting identification document, typically a passport, is valid and has not expired.
- Include a copy of your most recent U.S. federal tax return (e.g., Form 1040-NR) with your renewal application.
- Update your renewed ITIN with Apple immediately after receiving your IRS notification to avoid payment interruptions.
Frequently asked questions
My ITIN expired because I didn't use it for three years. Can I still renew it?
Yes, if your ITIN has expired due to non-use for three consecutive years, you can renew it by submitting a new Form W-7 with the 'Renew an Existing ITIN' box checked, along with a U.S. federal tax return and proof of identity.
How long does it take to renew an ITIN through a Certified Acceptance Agent (CAA)?
Renewing an ITIN through a CAA like itin.net typically takes 5–10 business days for processing by the IRS after the CAA submits the application. Direct mailing to the IRS can take much longer.
Do I need to send my original passport to the IRS for ITIN renewal?
No, you do not need to send your original passport if you use a Certified Acceptance Agent (CAA). A CAA can verify your original identification documents and send certified copies to the IRS, protecting your original passport.
What happens if I don't renew my ITIN and continue to develop apps for the Apple App Store?
If your ITIN is expired and you do not renew it, Apple will likely begin withholding 30% of your U.S.-sourced payments until you provide a valid ITIN or EIN and update your tax information with them.
Can I use my Burkina Faso national ID instead of a passport for ITIN renewal?
The IRS prefers a valid passport. If a passport is not available, other identification documents may be accepted, such as a national identity card combined with a birth certificate. Consult the IRS guidelines or a tax professional for acceptable alternatives.
How do I update my renewed ITIN with Apple?
After receiving your renewed ITIN from the IRS, log in to your Apple Developer account, navigate to the tax information section, and enter your new ITIN. This ensures accurate payment processing without withholding.
