Payouts

1. What financial information do I need to provide in order to get paid?

To receive payment for your applications that are sold through Windows Phone Marketplace, you will need to provide your bank information and your tax information.

Bank Information: You can manage your bank information through your profile on App Hub. For more information, see What bank information should I provide?
Tax Information: Note that Microsoft does not provide tax advice and that the following information is only to provide guidance. For more information, see the United States Internal Revenue Service website or contact your tax professional.

Other requirements are dependent on whether you are a U.S.-based developer.

United States-based Developers: A United States-based developer is one who, for federal tax purposes, is considered a United States Person as described in the United States Internal Revenue Service Form W-9. The definition as of November, 2008, is provided here for reference:
- An individual who is a United States citizen or United States resident alien
- A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States
- An estate (other than a foreign estate)
- A domestic trust (as defined in Regulations section (301.7701-7)
If you are a United States Person, you need to provide one of the following United States Taxpayer Identification numbers:
- Social Security Number (SSN): 9 numbers in the format of 123-45-6789
- Employer Identification Number (EIN): 9 numbers in the format of 12-3456789

Non-United States-based Developers: A non-United States-based developer is one who, for federal tax purposes, is not considered a United States Person as described in the W-9 definition earlier in this topic. As a requirement to receive payout, scan a completed, signed, and dated W-8 form and send it in an email message to mplcomm@microsoft.com so that Microsoft can determine your tax residence. You will be paid only after Microsoft receives and processes the appropriate W-8 form, which is usually the W-8BEN form.

Note:
As of August 2011, we are simplifying the application sales payout process by no longer requiring you to provide an Individual Taxpayer Identification Number (ITIN) on your W-8 form to take advantage of a reduced withholding rate. For more information, see Am I required to provide a United States Individual Taxpayer Identification Number (ITIN) to get paid?

2. How will I be paid after my app is available through Windows Phone Marketplace?

All revenue share calculations are performed on transactions for which Microsoft is able to collect money. The collection time varies depending on the payment method. In general, the collection time is:

15 to 30 days for credit card billing
90 to 120 days for mobile operator billing

If you meet the minimum threshold of $200 USD, you will be paid 70% of all app sale prices minus any sales, use, or VAT/GST taxes collected from purchasers for remittance by Microsoft. Microsoft will total all transactions for your application sales on which we were able to collect money. You are responsible for paying all taxes on the payments you receive.

3. What bank information should I provide?

To complete the payout via Electronic Funds, you must enter your bank information. You must have a bank account in one of the countries or regions supported for payout.

Use the following to determine the information we need from you to correctly identify your bank. For more information about countries or regions that are supported, see the following list:

Australia

Bank Account Number (Max Characters Allowed): 9

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: 6, Provide BSB Code
Austria

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 20

Bank/Routing Codes: not applicable
Belgium

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 16

Bank/Routing Codes: not applicable
Brazil

Bank Account Number (Max Characters Allowed): 15

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: not applicable
Canada

Bank Account Number (Max Characters Allowed): 12

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: 9, provide Transit Number
Chile

Bank Account Number (Max Characters Allowed): 20

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: not applicable
China

Bank Account Number (Max Characters Allowed): 20

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: not applicable
Colombia

Bank Account Number (Max Characters Allowed): 20

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: not applicable
Czech Republic

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 24

Bank/Routing Codes: not applicable
Denmark

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 18

Bank/Routing Codes: not applicable
Finland

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 18

Bank/Routing Codes: not applicable
France

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 27

Bank/Routing Codes: not applicable
Germany

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 22

Bank/Routing Codes: not applicable
Greece

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 27

Bank/Routing Codes: not applicable
Hong Kong SAR

Bank Account Number (Max Characters Allowed): 15

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: not applicable
Hungary

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 28

Bank/Routing Codes: not applicable
India

Bank Account Number (Max Characters Allowed): 15

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: not applicable
Ireland

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 22

Bank/Routing Codes: not applicable
Israel

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 23

Bank/Routing Codes: not applicable
Italy

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 27

Bank/Routing Codes: not applicable
Japan

Bank Account Number (Max Characters Allowed): 15

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: not applicable
Korea

Bank Account Number (Max Characters Allowed): 20

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: not applicable
Luxembourg

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 20

Bank/Routing Codes: not applicable

Also Known As: not applicable
Mexico

Bank Account Number (Max Characters Allowed): 18

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: not applicable
Netherlands

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 18

Bank/Routing Codes: not applicable
New Zealand

Bank Account Number (Max Characters Allowed): 16

BIC/SWIFT: 8 or 11

IBAN: 18

Bank/Routing Codes: 4 or 6, provide BSB Code
Norway

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 15

Bank/Routing Codes: not applicable
Poland

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 28

Bank/Routing Codes: not applicable
Portugal

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 25

Bank/Routing Codes: not applicable
Russia

Bank Account Number (Max Characters Allowed): 20

BIC/SWIFT: not applicable

IBAN: not applicable

Bank/Routing Codes: not applicable

Correspondent account: 20

BIK: 9
Singapore

Bank Account Number (Max Characters Allowed): 12

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: not applicable
South Africa

Bank Account Number (Max Characters Allowed): 20

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: 6 (South African National Clearing Code)
Spain

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 24

Bank/Routing Codes: not applicable
Sweden

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 24

Bank/Routing Codes: not applicable
Switzerland

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 21

Bank/Routing Codes: not applicable
Taiwan

Bank Account Number (Max Characters Allowed): 15

BIC/SWIFT: 8 or 11

IBAN: not applicable

Bank/Routing Codes: not applicable
United Kingdom

Bank Account Number (Max Characters Allowed): not applicable

BIC/SWIFT: 8 or 11

IBAN: 22

Bank/Routing Codes: not applicable
United States

Bank Account Number (Max Characters Allowed): 17

BIC/SWIFT: 8-11

IBAN: 22

Bank/Routing Codes: 9

Also Known As: ABA

4. Which countries/regions are available for payouts?

Australia
Austria
Belgium
Brazil
Canada
Chile
China
Colombia
Czech Republic
Denmark
Finland
France
Germany
Greece
Hong Kong SAR
Hungary
India
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Russia
Singapore
South Africa
Spain
Sweden
Switzerland
Taiwan
United Kingdom
United States

5. Can I submit my W-8 form via email?

Yes. To submit your W-8 form via email, scan a copy of your completed W-8 form, and then send it in an email message to mplcomm@microsoft.com. Be sure to sign and date the form before submitting a copy to Microsoft. Validation of the W-8 form is based on your App Hub account type. If you are an individual, please include your First and Last Name on the form. If you are a Company, please include your Company Name on the W-8 form. Please note, the name on your W-8 form must be an exact match to the name entered in the App Hub.

6. Am I required to provide a United States Individual Taxpayer Identification Number (ITIN) to get paid?

As of August 2011, we are simplifying the application sales payout process by no longer requiring you to provide an Individual Taxpayer Identification Number (ITIN) on your W-8 form to take advantage of a reduced withholding rate. If you are planning to apply for an ITIN, you are no longer required to do so and may submit a W-8 form without it.

If you have already provided Microsoft with your W-8 without an ITIN and your payments were subject to withholding, please note that effective as of August 2011 the 30% withholding will no longer be applied. You will not be required to re-submit your W-8 form to take advantage of this change.

7. Can I receive a refund of the United States tax that was withheld prior to the August 2011 ITIN requirement change?

Any requests for a refund of the United States tax withholding amount need to be sent to the United States Internal Revenue Service. The following are the steps to request a refund. Note that these steps are only for guidance and you should consult your tax professional for more details.

Wait for the 1042-S form to arrive that will show the royalty paid and withheld amount for Windows Phone Marketplace sales.
Get an ITIN to fill out an income tax return. Internal Revenue Service Form W-7 can be used to apply for an ITIN. Internal Revenue Service Publication 1915 provides information on how to complete this form and file it directly with the Internal Revenue Service. You may need to provide a letter from Microsoft confirming that you need an ITIN. Download the Microsoft Letter, which is provided in PDF format and only in English. The following information must be entered in the Microsoft letter for it to be considered valid:
- Date: The date you print the form in MM/DD/YYYY format.
- To: The Developer’s full name in first name + last name format.
Fill out the appropriate income tax return (most likely Form 1040NR for individuals).

8. What tax forms do United States-based developers need to complete to get paid?

United States-based developers must fill in a W-9 substitute form online and complete their App Hub registration. After you complete the form and your United States Taxpayer Identification Number (TIN) is validated, we can commence payments to you. If you are an unincorporated payee, your payout amounts will be reported annually on Internal Revenue Service Form 1099-MISC.

For more information, see Registration.

9. What tax forms do non-United States-based developers need to complete to get paid?

There are several types of W-8 forms available on the United States Internal Revenue Service website. Non-United States-based developers need to scan a completed copy of the appropriate W-8 form (usually the W-8BEN form), and then send the completed form in an email message to mplcomm@microsoft.com.

Validation of the W-8 form is based on your App Hub account type. If you are an individual, please include your First and Last Name on the form. If you are a Company, please include your Company Name on the W-8 form. Please note, the name on your W-8 form must be an exact match to the name entered in the App Hub.

Some important points to keep in mind when completing the W-8 form:

Do not forget to sign and date the form.
Send an updated W-8 form if any of your identification information changes.

10. What are the unique requirements for Russian developers to get paid?

Russian developers need to provide additional information using the following documents before getting paid:

Signed copies of any agreements/contracts
Banking and company information

Russian developers will be contacted for these documents when they are eligible to be paid.

11. What fields need to match for my Tax Identification Number (TIN) to be validated?

Depending upon the Tax Entity you selected, either the “First Name & Last Name” or the “Publisher Name” needs to match the Tax Identification Number (TIN). The following table provides a guide to how the information must match.

#	Tax Entity	TIN	TIN needs to match
1	Individual	SSN/ITIN	First name & Last name
2	Sole Proprietorship	SSN (preferred)/EIN	First name & Last Name
3	Partnership	EIN	Publisher name
4	Corporation	EIN	Publisher name
5	LLC-Class C	EIN	Publisher name
6	LLC-Class E	Owner’s SSN/EIN	First name & Last name
7	LLC-Class D	EIN	First name & Last name