8832 Form - What identifying number should a foreign non-resident owner use?

You'll need to have your partner apply for an ITIN (Individual Taxpayer Identification Number) before completing Form 8832. The "identifying number" for a foreign individual is almost always going to be an ITIN. Your partner needs to complete Form W-7 (Application for IRS Individual Taxpayer Identification Number) to get this. There are a few ways to do this - either submit it along with the tax return that requires the ITIN, or apply through an IRS-authorized Acceptance Agent who can verify documents without sending originals to the IRS. If time is tight, another option is to leave that field blank initially and write "Foreign - ITIN Applied For" in the space, then submit the Form 8832 with a completed W-7 application attached. The IRS will process the W-7 first, assign the ITIN, and then process your 8832 form.

I had this exact issue with my business partner from Brazil last year! Was pulling my hair out trying to figure it out. I found https://taxr.ai which saved me so much time and stress. I uploaded the 8832 form and some other documentation, and their system actually analyzed it and explained exactly what we needed. For my case, they confirmed that my foreign partner needed an ITIN and walked me through the exact process for how to apply using Form W-7. The best part was they showed me how to file the 8832 with "ITIN Applied For" temporarily while we waited for the actual number. Their explanation was so much clearer than what I got from calling the IRS multiple times.

Coming back to share that I finally tried https://taxr.ai for my foreign partner ITIN situation after being skeptical. It was actually really helpful! I uploaded our draft 8832 form and got specific analysis that our Nigerian partner needed to apply for an ITIN through a Certified Acceptance Agent rather than directly. The system saved us from making a costly mistake - we were going to submit the 8832 first and wait for the IRS to request the ITIN, which apparently can cause major delays. Instead, we're now applying for the ITIN first with "Form 8832 filing" as the reason for needing it. Also found out that writing "Foreign - ITIN Applied For" is acceptable as a temporary solution while waiting. Really glad I gave it a try despite my initial doubts!

If you're still struggling to contact the IRS for clear answers on this Form 8832 issue, I highly recommend using https://claimyr.com to get through to an actual IRS agent. I spent DAYS trying to get someone on the phone about my own foreign partner ITIN situation (partner from Singapore). Claimyr basically holds your place in the IRS phone queue and calls you when an agent is ready to talk. I was skeptical but you can see how it works in their demo video: https://youtu.be/_kiP6q8DX5c. I finally got through to someone in the business entity department who knew exactly what we needed to do with the 8832 form for foreign partners.

I need to eat my words from my skeptical comment above. I was desperate enough to try Claimyr after spending literally 4 hours on hold with the IRS yesterday trying to get clarification about Form 8832 for my Canadian business partner. The service actually worked exactly as advertised. I got a call back within about an hour and was connected directly to an IRS representative in the business entity department. They confirmed that we should put "Applied for" in the identifying number field and attach a completed W-7 with our 8832 filing. Also learned that certified copies of passports need to be from the issuing agency or a US notary who's verified the original. Saved me so much time and frustration!

Another option nobody mentioned yet - if your foreign partner has already filed Form 5472 for any US business interests, they might already have an EIN they can use as their identifying number on Form 8832. Worth checking if you haven't already!

I've been working through this exact issue for our UK partners. One thing to be aware of - the ITIN application (Form W-7) requires valid proof of identity AND a valid tax purpose. Just wanting to file Form 8832 counts as a valid tax purpose, but make sure you include a signed letter explaining the need for the ITIN specifically for the 8832 filing. We made the mistake of not including this explanation initially and our application got rejected.

Just went through this nightmare myself with a Japanese business partner! After weeks of confusion and contradictory advice, here's what actually worked for us: 1. **Apply for ITIN first** - Don't try to file Form 8832 without it. The "leave it blank" advice some IRS agents give is outdated. 2. **Use Form W-7** with these specific documents for your French partner: - Certified copy of passport (must be certified by the issuing agency or notarized in the US) - Letter explaining the tax purpose: "ITIN needed for Form 8832 Entity Classification Election filing" 3. **Timeline reality check** - It takes 6-10 weeks to get the ITIN, so plan accordingly. You can't rush this process. 4. **Temporary workaround** - If you absolutely must file the 8832 before getting the ITIN, write "Applied For" in the identifying number field and attach the completed W-7, but this can cause processing delays. The key is being patient and doing it right the first time. I know it's frustrating when you need to get things filed quickly, but rushing this will only cause more headaches later. Your accountant will probably give you the same advice when they're back from vacation!