The taxation of LLCs in the United States is one of the topics that causes the most confusion among European entrepreneurs—especially because people often try to “translate” an LLC into European entity types automatically. In reality, the U.S. system has a key distinction: the legal form is created under state law, while the main tax classification is federal (and, within certain limits, it can be elected).

In today's global economy, understanding taxation can feel overwhelming, especially for non-resident aliens and foreign nationals living in the United States. A crucial tool in this process is the Individual Taxpayer Identification Number (ITIN).