What if a member in a partnership does not have a social security number?

[RBhatti]

Hi, I am filing the first tax return for a newly formed Partnership. There are just two members in the partnership, myself (a US citizen) and a Scottish citizen. The other partner does not have a social security number. Turbo Tax is requiring me to enter a social for each member in the partnership. Is there a way to get around this? Should we have formed a different type of company?! Thanks.

[JulieR · Accepted solution]

Your business partner is required to acquire an Individual Taxpayer Identification Number (ITIN) if they do not have a Social Security Number by completing  Form W-7, IRS Application for Individual Taxpayer Identification Number.  For more information, see IRS Taxpayer Identification Numbers

The taxpayer identification numbers are required no matter which type of business entity you formed. 

Note: It might be advisable for you to file an extension for the partnership return because of the time it takes for IRS to process the ITIN application.