Reporting K-1 information for IRA

[Guest JeanneRenfinancial]

We have an IRA that is a partner in a partnership.

Do we use the individual's SSN for the tax identification and show that it is an IRA - exempt entity on line I of K-1 or should we use the IRA sponsor's id number?

Source documents to put in the file would be appreciated.

thanks

[Guest Rajeev]

The Tax ID that would be used would be that of the custodian where the IRA is held, not the individual IRA owner...