<table><tbody><tr><td style="width:1.0%"></td><td style="width:26.531%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:71.269%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Uncertain Tax Positions</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Description of the Matter</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">As discussed in Note 5 to the financial statements, Apple Inc. is subject to taxation and files income tax returns in the U.S. federal jurisdiction and many state and foreign jurisdictions. As of September&nbsp;24, 2022, the total amount of gross unrecognized tax benefits was $<ix:nonfraction unitref="usd" contextref="if3ba800b42a9406abf364f6d45d67e23_I20220924" decimals="-8" name="us-gaap:UnrecognizedTaxBenefits" format="ixt:num-dot-decimal" scale="9" id="id3VybDovL2RvY3MudjEvZG9jOmVmNWVmYjdhNzI4ZDQyODViNmI0YWYxZTg4MDEwMWJjL3NlYzplZjVlZmI3YTcyOGQ0Mjg1YjZiNGFmMWU4ODAxMDFiY18xMzYvZnJhZzo2MjBiOTFjMGVlYjc0MzExYWUwMmUzZmI5OTUwNmM5OC90YWJsZToyNTMzYjQ3YTZkMTE0NjUwYmE3Y2RhMWFjNTZkYWM5MS90YWJsZXJhbmdlOjI1MzNiNDdhNmQxMTQ2NTBiYTdjZGExYWM1NmRhYzkxXzEtMS0xLTEtNjc1MDUvdGV4dHJlZ2lvbjpjMDNjYTgxYjM1YmQ0NzExOTc4MzMyYTE1OGExNWYyZV8yNjE_3a1e36bc-3f8d-4e3e-b7c4-3ad5775ef1f6">16.8</ix:nonfraction> billion, of which $<ix:nonfraction unitref="usd" contextref="if3ba800b42a9406abf364f6d45d67e23_I20220924" decimals="-8" name="us-gaap:UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate" format="ixt:num-dot-decimal" scale="9" id="id3VybDovL2RvY3MudjEvZG9jOmVmNWVmYjdhNzI4ZDQyODViNmI0YWYxZTg4MDEwMWJjL3NlYzplZjVlZmI3YTcyOGQ0Mjg1YjZiNGFmMWU4ODAxMDFiY18xMzYvZnJhZzo2MjBiOTFjMGVlYjc0MzExYWUwMmUzZmI5OTUwNmM5OC90YWJsZToyNTMzYjQ3YTZkMTE0NjUwYmE3Y2RhMWFjNTZkYWM5MS90YWJsZXJhbmdlOjI1MzNiNDdhNmQxMTQ2NTBiYTdjZGExYWM1NmRhYzkxXzEtMS0xLTEtNjc1MDUvdGV4dHJlZ2lvbjpjMDNjYTgxYjM1YmQ0NzExOTc4MzMyYTE1OGExNWYyZV8yNzQ_81b9d56c-32dc-4aea-9bb4-b35df2a711cc">8.0</ix:nonfraction> billion, if recognized, would impact Apple Inc.’s effective tax rate. In accounting for uncertain tax positions, Apple Inc. uses significant judgment in the interpretation and application of complex domestic and international tax laws.</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Auditing management’s evaluation of whether an uncertain tax position is more likely than not to be sustained and the measurement of the benefit of various tax positions can be complex, involves significant judgment, and is based on interpretations of tax laws and legal rulings.</span></div></td></tr></tbody></table>
<table><tbody><tr><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td><span>Uncertain Tax Positions</span></td></tr><tr><td><span>Description of the Matter</span></td><td><div><span>As discussed in Note 5 to the financial statements, Apple Inc. is subject to taxation and files income tax returns in the U.S. federal jurisdiction and many state and foreign jurisdictions. As of September 24, 2022, the total amount of gross unrecognized tax benefits was $<ix:nonfraction>16.8</ix:nonfraction> billion, of which $<ix:nonfraction>8.0</ix:nonfraction> billion, if recognized, would impact Apple Inc.’s effective tax rate. In accounting for uncertain tax positions, Apple Inc. uses significant judgment in the interpretation and application of complex domestic and international tax laws.</span></div><div><span>Auditing management’s evaluation of whether an uncertain tax position is more likely than not to be sustained and the measurement of the benefit of various tax positions can be complex, involves significant judgment, and is based on interpretations of tax laws and legal rulings.</span></div></td></tr></tbody></table>