Domestic partnerships must file an annual Form 1065 and include a Schedule K1 for each partner, whether that partner is a U.S. or nonU.S. person. For nonresident partners that did not have an SSN, ITIN, or EIN, the partnership could use the placeholder "FOREIGNUS" on Schedule K1 in lieu of entering a U.S. tax ID number (TIN). This was accepted for efiling purposes.

Starting in the 2023 tax year, the IRS no longer allows "FOREIGNUS" as a placeholder for a nonresident partner who is otherwise not required to obtain a U.S. TIN. Instead, the IRS wants partnerships to use "000000000" for nonresident individuals or "000000000" for foreign companies or foreign trusts.

In their updated FAQ, the IRS confirms that this change to the XML schema should not be interpreted as now requiring nonresident partners who were not previously required to obtain a U.S. TIN are now required to do so.

Link to the IRS Partnership FAQs for This Update:
https://www.irs.gov/businesses/partne...

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