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Recipient Foreign Tax ID Number

Answered by: 
Randy Carey

Question: 
If a non-resident alien is not legally required to obtain a recipient foreign tax ID number can the phrase "not legally required" be printed in box 13i of Form 1042s, or does the IRS prefer the field be left blank? In our system we have a specific field for the FTIN but for non-resident aliens that report "not legally required" in box 6 of the W-8BEN we enter this information into that field in our system for tracking. When we print 1042s forms the information for box 13i is pulled from this field in our system.
Answer: 

Unless you make a business of banking non-resident aliens, which it sounds like you do not if you are asking these sorts of questions, I am just not sure why any bank would offer interesting bearing accounts to non-resident aliens.

There are only five current jurisdictions that do not issue them according to the IRS.

https://www.irs.gov/businesses/corporations/list-of-jurisdictions-that-d...

First published on 08/27/2023

Filed under: 
Compliance
Filed under compliance as: 
IRS Tax Forms

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