Non-US Owners who want to check-the-box for their US entity

US tax form Form 8832, "Entity Classification Election," is used by certain entities to elect how they are classified for US federal tax purposes: as a corporation, a partnership, or an entity disregarded as separate from its owner (a "disregarded entity"). If one or more of the owners of the electing entity is a non-U.S. person, they may not have a U.S. tax identification number (TIN), such as a Social Security Number (SSN) or Employer Identification Number (EIN).

However, if the owner is foreign and does not have a TIN, you simply place the word "none" in the space provided for the TIN.

Despite the IRS’ tolerance, in the context of the check-the-box rules, for foreign owners without a TIN, the foreign owner is almost certain be required to obtain a US Tax ID for other purposes -- for example, to open a US bank account.

David Borinsky serves non-US investor looking for a path to buying US real estate that includes trustworthy brokers, reliable property managers and a tax-friendly ownership structure.?

David Borinsky has decades of experience in US real estate and tax law.? He has an LLM in US Taxation from New York University and an LLM in International Taxation from Leiden University.