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?

[DavidD66]

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.