I am a nonresident alien in a foreign country. I was notified that I inherited some money in the United States. The executor requests that I provide a tax identification number. Is it sufficient to provide them with a foreign tax identification number?

No.  The executor is required to include a Schedule K-1 (Form 1041) for each beneficiary when filing Form 1041, U.S. Income Tax Return for Estates and Trusts, for a decedent’s estate.  The Schedule K-1 must provide the beneficiary’s tax identification number.

Additionally, a nonresident alien heir or beneficiary who wishes to claim applicable reduced rates of U.S. federal income tax on distributions from the estate under a tax treaty should file with the executor of the estate a Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (PDF), which must provide the individual’s tax identification number.  Please refer to Income Tax Return of an Estate—Form 1041 in Publication 559, Survivors, Executors, and Administrators. The Form W-8BEN is not filed with the IRS.

If the heir or beneficiary does not have a social security number, he/she must apply for an ITIN from the IRS.