Our LLC has 2 foreign partners. The K-1 form is asking for an ITIN, which doesn’t apply, and there’s no option to enter “FOREIGNUS.” Same with state tax. How to proceed?

You will have to print and mail your Form 1065 along with Forms W-7, Application for IRS ITIN.

A partnership must provide a U.S. TIN for each foreign partner. The partnership should notify any of its foreign partners without a valid TIN of the necessity of obtaining a U.S. TIN. An individual's TIN is the individual's social security number (SSN) or ITIN.

Certain aliens who cannot obtain SSNs can now apply for ITINs on Form W-7, Application for IRS Individual Taxpayer Identification Number.