Menu
Tax Notes logo

NONRESIDENT ALIEN LIMITED PARTNERS WHO DO NOT HAVE SOCIAL SECURITY NUMBERS MAY USE IDENTIFYING NUMBERS ISSUED BY IRS

MAY 13, 1985

Rev. Rul. 85-61; 1985-1 C.B. 355

DATED MAY 13, 1985
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Jurisdictions
  • Language
    English
  • Tax Analysts Electronic Citation
    85 TNT 95-9
Citations: Rev. Rul. 85-61; 1985-1 C.B. 355

Rev. Rul. 85-61

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.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Jurisdictions
  • Language
    English
  • Tax Analysts Electronic Citation
    85 TNT 95-9
Copy RID