If you’re waiting for Apple to send you a 1099 form for tax season, don’t. iTunes treats App Store earnings as commissions, not royalties. This means that you won’t be receiving a 1099 form in the mail for tax season and will need to report your own earnings and filing your own payments for any sums you have earned from App Store.
Many developers had erroneously assumed that since they had to fill out tax forms and submit their social security numbers/EIN as part of the App Store contract, Apple would be sending some kind of tax documentation at the end of the year. Instead, you will probably want to download your financial reports from iTunes Connect and use those figures for reporting your earnings. These figures are available by world region as month-by-month reports in a text-based, tab-delimited format.