Two foreign partners, no ITINs, and no activity: can we file Form 1065 ourselves?
Our Delaware LLC was formed in August 2025 and is taxed as a partnership. It has two individual members, both citizens and tax residents of North Macedonia. Neither member is a U.S. citizen or resident, and neither has an SSN or ITIN.
The LLC had no sales, income, business activity, or company-bank-account transactions during 2025. We believe a timely Form 7004 extended the deadline to September 15, 2026. Do we have to file Form 1065, can it be filed without first obtaining ITINs, and should a self-help package include Form 1065, two Schedules K-1, and IRS e-file?
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