A partner, shareholder, or beneficiary does not have an ID number. What entries may be used instead?
In most cases, a valid identification number (SSN, EIN, or ITIN) must be entered on the K1 or K1E screen for each partner, shareholder, or beneficiary.
1065 or 1120-S
If a partner or shareholder has applied for an EIN, SSN, or ITIN, enter APPLD FOR in the ID number field.
Per IRS, the entry FOREIGNUS is no longer a valid entry for e-filing purposes starting with 2023. EF message 0301 (partnership) or 0701 (S corp) generates to prevent e-file until a valid entry is made.
1041
In a fiduciary return, choose the applicable scenario for a beneficiary that does not have an EIN, SSN, or ITIN:
- If a beneficiary has applied for an EIN, SSN, or ITIN, enter APPLD FOR
in the ID number field.
- If the beneficiary is a foreign person subject to Form 1042S withholding, leave the ID number blank and select the Form 1042S check box instead.
- The placeholder FOREIGNUS may be used in the ID Number field, if applicable.
Note: Some states will not accept FOREIGNUS as an ID number for e-filing.