Example:

A nominee for a Partnership must attach the Partnership's list of partners as well as authorization from each partner giving the nominee the authority to receive the Partner's tax information. When the application is for the current year, the nominee must also provide a current year penalties of perjury statement.

When entering a Nominee applicant in the United States Residency Certification (USRC) Database:

Enter the TIN of the taxpayer the Nominee is representing in the Primary TIN field.