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Form Sdf Appendix 1

Form Sdf Appendix 1

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all right for this video I wanted to do some updates on IRS e filing requirements for Partnerships that have non us partners so in this sample K1 here what we have is a a US domestic partnership that's filing a 1065 and it's given a K1 to this partner Hans non-resident who is a Swiss citizen and resident and so Hans doesn't have a Social Security number or an IT 10 and so for all years prior to 2023 what you could do is simply input foreign us as the as the taxpayers ID number so you can't leave it blank uh you couldn't put all nines or all zeros or anything like that you would use foreign us and that would indicate that this is a person that doesn't have either an SSN or an IT 10 and nor do they need one based on their investment in this us partnership well this has changed for 2023 so now the IRS no longer wants us using foreign us they've updated their e filing XML uh schema to require us to put something else in there so uh wh

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