Software, SaaS & apps

Books and taxes for mobile app studios.

An App Store payout, an AdMob deposit, an in-app purchase spike after a feature, and a contractor who did the app icon. Your own bookkeeper sorts it, an accountant checks every transaction, and you get one number a month.

  • From $197 a month
  • An accountant on every transaction
  • Cancel whenever
JanuaryExample month
$26,800
what you made

January made $26,800. Apple featured the app in the new year new habits collection, so this month's payout is well above a normal one and I noted it as a spike, not a new baseline.

  • Apple App Store ConnectIn-app purchases
  • AdMob payoutAd network revenue
  • Google Play ConsoleIn-app purchases
  • Fiverr, app icon setContract design
  • Apple developer program renewalDeveloper account fees
Money in$61,000
Money out$34,200
Set aside for taxes$7,500
An example month. Yours will have your numbers.

Why your books are different

Mobile app studio books go wrong in the same few places every time.

A generalist bookkeeper sees two lump-sum deposits from Apple and Google and calls it revenue. Your business runs on in-app purchases, subscriptions, and ad impressions, each taking its own cut on its own schedule. When the books do not separate them, you cannot tell which app, or which feature, is actually paying you.

  1. 1

    The app store payout already has its cut removed

    Apple and Google both take 15 or 30 percent before the payout ever reaches your bank, and the deposit bundles several weeks of purchases across every app you run into one number.

    What we doBooks the payout as money in and adds the store's cut back as its own cost, so the real price of selling through that store shows up.
  2. 2

    A featured spot makes one month look like the new normal

    Getting featured by Apple or Google can double or triple a month's revenue, and the next ordinary month can look like the app is failing by comparison.

    What we doNotes when a payout includes a featured-app spike, so a good month does not get mistaken for the baseline.
  3. 3

    Ad revenue and purchase revenue blur together

    An app that earns from both ads and in-app purchases gets one App Store deposit and one ad network deposit, and without separating them you cannot tell whether ads or purchases are actually carrying the app.

    What we doKeeps ad network payouts in their own category, separate from App Store purchase revenue, so each side of the business is visible.
  4. 4

    Free-to-download apps still carry real costs

    An app with no purchase price still has keyword and listing tools, ad spend to acquire users, and server costs for push notifications, and those costs get lost among personal expenses when there is no sale to compare them to.

    What we doTracks user acquisition and infrastructure costs against ad and purchase revenue, so a free app's real economics are visible.
  5. 5

    Running multiple apps hides which one is profitable

    A studio with three or four small apps often gets one blended deposit from each store, and without separating apps, a strong performer can hide a weak one that is quietly losing money.

    What we doKeeps per-app notes where the deposit data allows it, so you can see which apps are worth the continued attention.

Your categories

The categories Gus keeps for a mobile app studio.

Set up once for how you get paid and what you spend. You never pick a category. He does, and an accountant checks it.

Money in

  • In-app purchasesApple App Store Connect and Google Play Console deposits.
  • Subscription revenueRecurring in-app subscriptions, kept apart from one-time purchases.
  • Ad network revenueAdMob, Meta Audience Network, or a mediation network's payouts.
  • Sponsorship or licensing dealsOne-off deals to feature a brand or license the app's tech.

Money out

  • User acquisitionApple Search Ads, Google Ads, and TikTok or Meta ad spend to bring in users.
  • Developer account feesApple's annual fee and Google's one-time registration fee.
  • Contract design and developmentFiverr, Upwork, or a direct invoice for art, icons, or code.
  • Backend and push notification servicesFirebase, OneSignal, and similar services running the app.
  • App store listing toolsKeyword and screenshot tools used to improve visibility.
  • Analytics and crash reportingTools that track how the app actually performs for users.

What we watch for you

  • Payout trend

    Combined App Store and ad network money in, month over month, the plainest read on growth.

  • Store fee share

    What Apple and Google keep out of every purchase dollar, worth watching if a store's cut changes.

  • User acquisition spend

    What is going out to ad networks to bring in new users, tracked against what those users bring in.

  • The set-aside

    What you will owe, tracked every month across both app stores, so a featured-app spike does not throw off what you set aside.

Ask Gus

Things mobile app studio owners ask Gus.

Text him like you would text anybody. He answers in plain English, and when a question is above his pay grade, an accountant looks and gets back to you.

Apple featured us last week and the payout looks huge. Is this the new normal?

I flagged it as a featured-app spike, not a baseline. If the next payout drops back down, that is expected, not a warning sign.

Why is our App Store deposit always less than what our purchase reports show?

Apple's cut comes out before you ever see it. I book that cut as its own cost so you can see what was actually paid and what the store kept.

We run three apps. Can you tell me which one actually makes money?

Where the store data lets me split it out, yes. Some deposits bundle apps together, and I flag those so we do not guess at what we cannot separate.

The tax side

The tax side of running a mobile app studio.

Most of what matters here is keeping app store commissions, ad revenue, and user acquisition spend in their own lines so the return reflects what the business actually earned.

What your return has to get right

Your accountant signs it, so it gets done right the first time.

  • 1099-K from app stores and ad networksApple, Google, and ad networks report payment volume once it crosses $20,000 and 200 transactions in a year, but every dollar earned is taxable whether or not a form arrives.
  • The pass-through deductionMost studio owners can deduct up to 20 percent of qualified business income before it hits the personal return, as long as income stays under the higher limits.
  • Equipment written off in the year boughtTest devices, computers, and other equipment bought for development can usually be expensed in full the year they are bought, since bonus depreciation is back to 100 percent for property bought after January 19, 2025.
  • 1099-NEC for app contractorsA freelance icon artist, UI designer, or developer paid $2,000 or more in 2026 for work on any of your apps, not on payroll, gets a 1099-NEC by January 31. Gus keeps a running total across every app.

Deductions consumer iOS and mobile app studios miss

Your bookkeeper knows what to look for in your statements. You never have to.

  • User acquisition ad spend
  • Apple and Google developer fees
  • Contract design and development
  • Test devices and hardware
  • Backend and push services
  • App store listing tools
  • Analytics and crash reporting
  • Home office, business share
  • Business phone and internet share
  • Conference tickets
  • Business insurance
  • Accounting and legal fees

General information about 2026 federal rules, not advice for your business. Your accountant looks at your actual numbers before anything gets filed.

All year, not just April

A mobile app studio year, kept every month.

Downloads and featured spots happen on no schedule at all. Your taxes come on a schedule. Your team keeps you ahead of both. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.

  1. January

    Plan the app year

    Last year's return gets started, the contractor 1099 list is finalized, and a monthly set-aside gets planned for the new year, right as new year resolution downloads tend to spike.

  2. April

    Return filed, apps and all

    Your return is filed and signed. No surprise bill, because the set-aside built from App Store and ad network payouts has been running since January.

  3. July

    Midyear download check

    Where you stand, what you will owe, and whether a summer feature update changed download and purchase numbers enough to matter.

  4. October

    Before holiday downloads

    A look at test devices or tools worth buying before December, ahead of the holiday download season for consumer apps.

What you get

Starts at$197a month

What you pay depends on what your business needs, and it does not move after that, busy season or slow. No hourly bills, no surprise invoices, no setup fee.

Book a call
  • Monthly bookkeeping

    Every transaction sorted into categories set up for consumer iOS and mobile app studios. You never categorize a thing.

  • An accountant checks every transaction

    Real review, every month, before your books close. Not a spot check.

  • Your business tax return, filed

    Prepared, reviewed, and signed by that same accountant every year.

  • The monthly number

    What you made, what you spent, what to set aside for taxes.

  • Your own bookkeeper

    A real person assigned to your business, in the app whenever you need them. No hold music.

  • On your books all year

    Every month, not just in April. Your team speaks up whenever something is worth your attention.

  • Cancel any time

    No contract. No cancellation call. Your books are yours.

Straight answers

Questions mobile app studio owners ask first.

We get paid by both Apple and Google. Does Gus combine those or keep them separate?

He keeps them separate. Each store's payout, and its own commission cut, gets tracked on its own so you can see which store is actually driving revenue.

Our revenue comes from ads, not purchases. Does that change the bookkeeping?

No. Ad network payouts get their own category, same as purchase revenue, so you can see how much of the business each side actually carries.

We had one huge month after a TikTok video went viral. How does that get handled?

Gus flags a spike like that so it reads as an unusual month, not a new normal, which keeps your set-aside and your expectations grounded.

We paid a contractor overseas for art assets. Does that need a 1099?

Generally no, since 1099-NEC applies to US contractors. Gus still tracks the payment and flags foreign contractor questions for the accountant.

Can Gus tell which of our apps is actually profitable?

Where the store deposit data allows it to be split by app, yes. Some bundled deposits cannot be separated cleanly, and Gus tells you when that is the case rather than guessing.

Our books are a mess from switching ad networks twice last year. Can you still take this on?

Yes. Send the statements you have from each network and store. Gus sorts through it and the accountant checks it, and most owners know where they stand within a couple weeks.

Is a real accountant checking my books?

Yes. You get your own bookkeeper, Gus does the first pass on every transaction, and an accountant checks every one before your month closes. That same accountant prepares, signs, and files your business return. Goatkeeper is not a CPA firm, and we never pretend a person looked when they did not.

What does it cost, and can I cancel?

It starts at $197 a month, depending on what your business needs. No setup fee, no hourly bills, no contract. Cancel any time from the app, and your books go with you.

Book a call

Pick a time. That's the whole signup.

Fifteen minutes with a real person on our team. They look at where your books are, tell you straight what it takes to get caught up, and get you set up on the spot if it fits.

  • $197 a month to start
  • An accountant on every transaction
  • Cancel whenever