Please read this IRS FAQ regarding foreign partners. They do need to have a SSN or ITIN for you to electronically file their return because a foreign partner needs to file a US 1040 NR return. If your partners do not have this, your return will need to be mailed in.
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. To apply for SSN or ITIN, they need to contact their home country. Also they can apply for an ITIN by downloading and completing a form W7. Turbo Tax does not support this filing but here is a W7 copy that can be downloaded and signed by the partner.
Now when you mail in your return you will need to:
1. Attach a statement to your tax return, that states that one or more partners is a nonresident alien while your LLC is a US based company and that these partners do not have a TIN.
2. List the name, address, for all your partners. Include copies of the signed W7 applications in your tax return to show that a TIN is being applied for.
3. If the partners are applying for a SSN or ITN in their own countries, indicate this in the statement.
Please read this IRS website on where to mail your completed return in.
You also might consider this option in lieu of filing your return now. You can file an extension of time to file your 1065 return by completing form 7004. Please read this Turbo Tax post for more information on filing an extension. Filing an extension will give you extra time so your foreign partners can obtain their TiNS before your extension expires. The 7004 will need to be printed and mailed in but if you mail in before the due date of your return, you will be considered as filing this before the due date of the return.
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