Nonresident Partner - E-File without ITIN or SSN

Partnerships (Form 1065 U.S. Return of Partnership Income) are able to e-file their business tax return with nonresident partners who do not have an Individual Taxpayer Identification Number (ITIN) or Social Security Number (SSN), provided they have made an application to obtain one of these. Per the IRS, the entry FOREIGNUS is no longer valid for electronic filing purposes. If a partner has made this application, APPLD FOR should be entered in the identification number field.


To indicate a partner has applied for an EIN, ITIN, or SSN:

  1. From within your TaxAct 1065 return (Online or Desktop), click K-1 Wizard, then click Continue (on smaller devices, click      in the top left corner of your screen, then click K-1 Wizard).
  2. On the screen titled Partner Summary, click + Add Schedule K-1   to create a new copy of the form or click Edit  to edit a form already created (desktop program: click Review instead of Edit).
  3. Click Step-by-Step Guidance, and continue with the interview process until you reach the screen titled Partner - Identification Number.
  4. Click the dropdown below Reason for missing number, then click one of the options from the dropdown.

Certain aliens who cannot obtain SSNs can now apply for ITINs on Form W-7, Application for IRS Individual Taxpayer Identification Number.