Rev. Rul. 85-61

1985-1 C.B. 355, 1985-19 I.R.B. 8.

IDENTIFYING NUMBERS; PARTNERSHIPS; NONRESIDENT ALIEN LIMITED PARTNERS

Published: May 13, 1985

Section 6109.-Identifying Numbers, 26 CFR 301.6109-1: Identifying numbers.

  Identifying numbers; partnerships; nonresident alien limited partners. Nonresident alien limited partners who do not have social security numbers, and who are not otherwise required to obtain them, may use identifying numbers issued by the Service. Rev. Rul. 84-158 clarified.

  Revenue Ruling 84-158, 1984-44 I.R.B. 11, holds that a partnership, that is required to file returns, statements, and other documents for which the identifying number of its individual nonresident alien limited partner is required, must request the partner to furnish his or her social security number.

  For purposes of complying with the requirements of Rev. Rul. 84-158 those nonresident alien limited partners who do not have social security numbers issued by the Social Security Administration, and who are not otherwise required to obtain them, may use identifying numbers issued by the Internal Revenue Service. The identifying numbers issued by the Service are similar in appearance to social security numbers but begin with the number 9, (9xx-xx- xxxx). The numbers may be used by nonresident alien individuals for any federal tax related purpose for which an identification number is required.

  In situations where the taxpayer identification number has been applied for but not received, the nonresident alien individuals and the U.S. partnership may state, 'TIN applied for' on their respective returns.

EFFECT ON OTHER RULINGS

  Rev. Rul. 84-158 is clarified.

Rev. Rul. 85-61, 1985-1 C.B. 355, 1985-19 I.R.B. 8.