42235
The following diagnostic is generating:
Form 5472, Direct 25% Shareholder (Part II) Shareholder #1, Form #{PrefixNum}: When the U.S. identifying number is ""Applied For"" or ""Foreign US"", a Reference ID number must be present.
Solution:
Has a 50 character limit and is not assigned by the IRS. See Form 5472 Instructions Page 3 for details and requirements for this ID number.