Which TIN, for a foreign payer that doesn't have TIN (substitute 1099-R), passes best IRS filing transmission?

Forum|Forum|3 months ago
April 12, 2026
1 reply
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I am in a situation similar to the one described in this post from 7 years ago:

I created substitute 1099-R for a pension I received from a foreign payer that doesn't have a payer's TIN. TurboTax Deluxe 2025 SmartCheck passes if I put in the payer's TIN 99-9999999 or leave it blank.

However, I am afraid that upon transmission, the IRS itself will reject my filing due to this field only.

I am aware of the suggested workaround to report the foreign pension income as "Miscellaneous Income" but I prefer retaining its correct characterization/classification.

Since 7 years went by since this was an issue, has this issue been rectified? Can I now safely e-file with my substitute 1099-R having the payer's TIN field blank or 99-9999999?

Note that as far as form 4852 is concerned, the IRS allows leaving this field blank ("if known"):

Best answer by DaveF1006

Before you give up on e-filing, many users in your position have success entering a placeholder TIN in TurboTax to bypass the "Error" screen. Common placeholders that often pass the IRS e-file filters for foreign entities include:

00-0000000

99-9999999

99-0999999

22-2222222

Note: If you use a placeholder, make sure the name and address of the foreign payer are clearly non-U.S. (e.g., including the country name). If the e-file still gets rejected, printing and mailing with the Form 4852 attached is the safest "by-the-book" method. If one doesn't work, try them all!!

If these don't work, you will need to file your return and include this in your mailing. TurboTax wil also explain to you what to include in your return in its complate mailing and filing instructions.

Your complete tax return
A short written explanation why you are fiing by mail.

If you mail your return, use Certified Mail with a Return Receipt so you have proof of the postmark date!

DawnC

Level 15

No. Returns including Form 4852 can't be e-filed because of IRS regulations. How do I file a substitute 1099-R?

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D

dbe2022Author

Level 3

Thank you. Indeed, if I attempt to e-file via TurboTax, it will keep insisting on entering the TIN (which I don't have, of course). Other than printing what have already entered into TurboTax, do I have to attach any other (e.g. supporting) documents?

DaveF1006Answer