BobKamman
Level 15

And he is a citizen of what country?

I'm not so sure he didn't "step foot" in the USA when he went to work for (or became a partner in) a US company.  On the other hand, if he's a Canadian citizen, he might need the K-1 information for paying his Canadian taxes.  And if he has dual French and Irish citizenship, you have my sympathy.  

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