ELF (1120 / 1065 / 990): Employer Identification Numbers (EIN) for foreign entities

Show expandable text

New (tax) year, new help!

Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.

While foreign entities may not have a federally-assigned tax identification number, in many circumstances a TIN entry is required for e-file purposes.

In scenarios where a foreign entity (without a TIN) must be reported on a return, the term ForeignUS should be used in place of an identification number.

Sometimes, however, the field can be left blank, depending on the return being prepared; consult the input screen help topics (by pressing the F1 key while in any field) and the ELF Critical diagnostics to determine which is appropriate. To enter ForeignUS, type the letter "F" in any TIN field within UltraTax CS.

Note: When electronically filing a Massachusetts return and reporting information for foreign entities, the Massachusetts Department of Revenue requires that 00-0000000 be entered in place of the EIN.

Was this article helpful?

Thank you for the feedback!