Foreign beneficiary EINs
Use placeholder values for missing Social Security numbers (SSNs) or Employer Identification Numbers (EINs) based on the filing method and ID application status.
Electronic filing
For electronic filing, enter
999-99-9999
for a missing Social Security number (SSN) or 99-9999999
for a missing EIN. Paper filing
For paper filing, enter
ForeignUS
instead of a Social Security number (SSN) or EIN consisting of all nines. Applied-for identification numbers
Enter
AppliedFor
when the taxpayer or beneficiary has applied to the IRS for an identification number. Use AppliedFor
for foreign or domestic taxpayers and beneficiaries. You can use it for electronic or paper returns. 
