14 March 2019 BREAKING TAX NEWS | IRS eliminates TIN disclosure requirement on Form 1065 for partnership representatives and designated individuals The IRS has issued a whitesheet that supplements the 2018 Form 1065 Instructions and eliminates the Taxpayer Identification Number (TIN) disclosure requirement, which includes social security numbers, for partnership representatives and designated individuals. The whitesheet provides that, "[o]n Form 1065 and Form 1066, under Designation of Partnership Representative, taxpayers may enter all 0s (example: 00-0000000 or 000-00-0000) for the [TIN] of the partnership representative and designated individual (if applicable). A preparer tax identification number (PTIN) or centralized authorization file (CAF) number may not be used as a TIN to designate a partnership representative or designated individual." The whitesheet states that filers should rely on the update for the changes described, which will be incorporated into the next revision of the Form 1065 Instructions. Document ID: 2019-9005 |
