On July 24, 2024, FinCEN updated its Beneficial Ownership Information Frequently Asked Questions. The FAQs is FinCEN’s response to inquiries received relating to the Beneficial Ownership Information Reporting Rule and Beneficial Ownership Information Access and Safeguards Rule.
In particular, FinCEN added a new question and answer regarding what type of tax identification number should be reported by a reporting company that is disregarded for US tax purposes (F.13). FinCEN also updated the FAQ G.3 which explains how an individual can obtain a tax identification number for a new company.
The BOI FAQs can be found here.