ISWF
Level 1

Notice CP282 "foreign partner" on Form 1065

Situation: I e-filed my partnership's Form 1065 with TurboTax Business, which has been accepted by the IRS. I subsequently received a Notice CP282. That notice says that I may have additional filling requirements for having a foreign partner. On the K-1 I indicated she was a foreign partner as TurboTax indicated that for non-citizens.

 

My wife is my sole partner in the business but she is considered a Non-Resident Spouse, has a Valid Social, and we've filed jointly for our Individual Tax Forms since we got married back in 2017. For our individual returns, she is considered US Resident as I am a US Citizen. Does the same methodology apply to our partnership? She has no ties to her origin country.