What goes in the tax-ID field on Form 5472 if my related party has no ITIN and no foreign tax number?
I'm filling out Form 5472 to disclose a payment to a related party (a family member who provides services to my LLC). She doesn't live in the US, has no ITIN, and her home country doesn't issue individual tax ID numbers in the way the US does. The 5472 has a field for foreign tax identifying number. What do I put there — a placeholder? Her national ID number? Skip the field? I've seen some advice online saying to just make up a 9-digit number, but that sounds risky.
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