Complete Form W-8BEN

For all non-US employees certifying foreign status

Things to know about Form W-8BEN:

You should complete Form W-8BEN Certification of Foreign Status if youre not a US citizen or US
resident alien. This certifies your foreign status and lets you claim a reduced rate or an exemption from
US tax withholding.

Each completed form is valid for the year its filed and three years after the filing date. The certification
expires on December 31, and you must re-certify before the expiration date.

If you do not complete Form W-8BEN, any gross sales proceeds, interest payments, and taxable
payments may be subject to a 28 percent US backup withholding. A portion of your Apple shares may
be sold to cover US taxes, and is in addition to any shares that will be withheld to satisfy tax
obligations in your country.

You must work with the US Internal Revenue Service (IRS) if US tax is withheld from your RSUs.
E*TRADE and Apple cannot process or assist with refunds or reversals once taxes are withheld and
remitted.

Disclaimer
The information provided in this document is to assist you in completing Form W-8BEN. Apple does not
provide legal, accounting, tax, or other professional advice and services, and it is not in a position to assure
you of any particular tax result. Sample responses to Form W-8BEN are provided for illustrative purposes and
may not be appropriate for your specific situation. You are strongly advised to seek appropriate professional
advice.

Apple Internal Use Only

Complete Form W-8BEN
For all non-US employees certifying foreign status

Sign in to your E*TRADE account. This screen appears only if you need to certify your foreign
1
status. Choose your language.
You may contact E*TRADE if you need assistance with completing this form. Go to the last
page of this guide for a global list of E*TRADE Customer Service contact information and
hours of operation.

Verify the account youd like to certify. The Form W-8BEN Status will show as Needs
2
Certification.

3 Click Start.

4 Enter your date of birth and click Continue.

Apple Internal Use Only

Complete Form W-8BEN
For all non-US employees certifying foreign status

5 Click Certify.

Choose Foreign Person for your tax residency status. Choose No to indicate that you are not a
6
citizen or resident of the United States.

Apple Internal Use Only

Complete Form W-8BEN
For all non-US employees certifying foreign status

10

11

Choose your non-US citizenship or resident status. Most employees will choose A non-US
7
individual who will not be present in the United States for at least 31 days this year.

Choose your account ownership status. Most employees will choose Yes, I am an individual
8
beneficial owner and directly receive the income generated in this account.

9 Choose W-8BEN as the tax form to be certified.

10 Choose the country of your birth and citizenship.

11 Choose whether you have secondary country citizenship. Click Continue.

Apple Internal Use Only

Complete Form W-8BEN
For all non-US employees certifying foreign status

12

13

14

12 Confirm your address and tax
13
information. Note that this address must
match the address you used when you
activated your account.
Indicate if your country of residence has a
tax treaty with the US. If youre unsure, click
Yes to view the countries. If your country
isnt listed, change your answer to No.

14 Confirm your information is correct.

Apple Internal Use Only

Complete Form W-8BEN
For all non-US employees certifying foreign status

If you are asked to print, sign, and mail Form W-8BEN, go to https://content.etrade.com/etrade/extras/
ETB_w8.pdf. Complete instructions are available at http://www.irs.gov/pub/irs-pub/iw8ben.pdf.

15

16

Check all the boxes to indicate that youve completed the form to the best of your
15
knowledge.

Enter your E*TRADE password to electronically sign the form. Click Submit to complete the
16
form.
Note: If you are asked to print sign, and mail Form W-8BEN, go to https://content.etrade.com/
etrade/extras/ETB_w8.pdf. Complete instructions are available at http://www.irs.gov/pub/irs-
pub/iw8ben.pdf.

Apple Internal Use Only

Complete Form W-8BEN
For all non-US employees certifying foreign status

E*TRADE Customer Service Contact Information

Country Telephone Hours of Operation

Number
Austria, Belgium, France, Germany, 80033387233 5:00am Monday - 4:59am Saturday Greenwich
Hungary, Ireland, Israel, Italy, Malaysia, mean time
Netherlands, New Zealand, Norway,
Portugal, Spain, Sweden, Switzerland,
Taiwan, United Kingdom
Canada 1-800-838-0908 12:00am Monday - 11:59pm Friday (US Eastern
Time)

Denmark, Mexico, Russia, Saudi Arabia, +1 650-599-0125 5:00am Monday - 4:59am Saturday Greenwich
Turkey, United Arab Emirates mean time

Australia 118003387233 5:00am Monday - 4:59am Saturday Greenwich

mean time

Brazil 2180033387233 5:00am Monday - 4:59am Saturday Greenwich

mean time

Chile 12300201420 5:00am Monday - 4:59am Saturday Greenwich

mean time

China 108001402056 5:00am Monday - 4:59am Saturday Greenwich

mean time

Colombia 18005184267 5:00am Monday - 4:59am Saturday Greenwich

mean time
Czech Republic 800321699 5:00am Monday - 4:59am Saturday Greenwich
mean time

Finland 99080033387233 5:00am Monday - 4:59am Saturday Greenwich

mean time

Hong Kong 180033387233 5:00am Monday - 4:59am Saturday Greenwich

mean time

India 8001008938 5:00am Monday - 4:59am Saturday Greenwich

mean time

Japan 1080033387233 5:00am Monday - 4:59am Saturday Greenwich

mean time

Luxembourg 80026959 5:00am Monday - 4:59am Saturday Greenwich

mean time

Apple Internal Use Only

Complete Form W-8BEN
For all non-US employees certifying foreign status

Country Telephone Hours of Operation

Number
Macau 800217 5:00am Monday - 4:59am Saturday Greenwich
mean time

Philippines 180011101962 5:00am Monday - 4:59am Saturday Greenwich

mean time

Poland 8001124710 5:00am Monday - 4:59am Saturday Greenwich

mean time

Singapore 180033387233 5:00am Monday - 4:59am Saturday Greenwich

mean time

South Africa 800980947 5:00am Monday - 4:59am Saturday Greenwich

mean time

South Korea 798142058750 5:00am Monday - 4:59am Saturday Greenwich

mean time

Thailand 180033387233 5:00am Monday - 4:59am Saturday Greenwich

mean time

United States 1-800-320-1863 12:00am Monday - 11:59pm Friday (US Eastern

Time)

Apple Internal Use Only