If you are a member of a US LLC or LLP, you will be required to obtain an ITIN for both tax filing (Form 1040NR) and tax reporting purposes (the LLC/LLP has to file annual returns with the members ITIN).
To obtain an ITIN from the UK, Europe or elsewhere, Just Breve can assist with this process. We are a certifying acceptance agent and ITIN experts!
All applications will require supporting documentation attached to "prove" the requirement to the ITIN unit and for the issuance to occur. Where these documents are not available or do not exist as yet, you will need to obtain them. Further details are available by contacting us.
I am a member of a law firm in the UK but also a partner in the US LLP - can I obtain an ITIN?
Yes, as long as you can prove this to be the case (i.e. supporting documents are available), you will be able to obtain an ITIN. You may already have been a member of the US LLP for over a year, in which case, you can use your 1040NR as the supporting document attached to the ITIN application.
I just set up a US LLC and am a sole member/owner - can I obtain an ITIN?
Yes, as long as you can provide the required documents to prove this, you will be able to apply. In some cases, you may have to wait to obtain an EIN first. An EIN is the employer identification number, and all ITIN applicants are required to provide this number to the CAA. The number is added to the W-7COA (certificate of accuracy) we sign to certify your passport (or other ID documents).
What happens if I cannot find the supporting documents I need?
We get this a lot. If the documents don't exist, they will need to be found or created. As a legal entity, you are required to hold a member operating agreement, listing the articles of the entity and details of all members and their contributions to the entity.
I need more details to understand what I need to apply:
Get in touch today by phone or email and we will happily advise. There is no charge to ask questions.
T - 0208 1444632