No. You are not required to obtain an ITIN when you form your LLC. However, ITIN may be required during the year-end tax declaration phase by agreeing with an accountant for your company.
If you do not have an ITIN number during the tax declaration season, the US consultant you receive service from during the tax declaration phase can also apply for ITIN simultaneously for you. In this way, you will make both a tax declaration and an ITIN application. However, ice conditions may cause you additional costs.
