Beneficial ownership information reporting (BOI report)

The facts

Who files

Only a foreign entity that meets the current definition of a 'reporting company' (a non-US entity registered to do business in a US state or tribal jurisdiction) and does not qualify for an exemption. US companies, and US persons as beneficial owners or company applicants of a foreign reporting company, are exempt and do not need to be reported. Source

How often

An initial report when the entity becomes a covered foreign reporting company; updates if reported information changes (the pages read did not confirm an update obligation survives for a foreign reporting company under the narrowed rule). Source

Deadline

A foreign reporting company registered to do business in the United States before 26 March 2025 had to file by 25 April 2025. One registered on or after 26 March 2025 has 30 calendar days to file an initial report after receiving notice that its registration is effective. Source

Format

Web form. Filed through the BOI E-Filing System. Source

How it is filed

Filing routes recorded for the FinCEN: BSA E-Filing System; CBP Electronic CMIR; BOI E-Filing System. See how firms file with the FinCEN.

Status

Being replacedFinCEN issued an interim final rule on 26 March 2025 (published 26 March 2025) removing the BOI reporting requirement for every entity created in the United States (formerly 'domestic reporting companies') and for US persons, and giving new deadlines to the foreign entities that remain 'reporting companies'. On 11 August 2026 FinCEN issued a final rule making that exemption permanent and effective 14 August 2026, and further relieving US persons: a foreign reporting company no longer needs to report a US person as a beneficial owner or company applicant, and a US person with a FinCEN ID does not need to update or correct previously submitted information. The status here is 'being replaced' because the original, much broader rule (covering most US corporations, LLCs and similar entities) has been superseded by this narrowed rule, which is what is now in force. Source

Legal basis

• Corporate Transparency Act (31 U.S.C. 5336) and FinCEN's August 2026 final rule narrowing the 'reporting company' definition

Group

Beneficial ownership

Templates (0)

The library lists no templates for this return.

A single report naming the entity and its beneficial owners and company applicants. Source

Validation rules

No published validation rules were found for this return. No standalone, published catalogue of edit checks was found on the pages read. Source

Public data

No published data from this return was found. BOI is not public; it is accessible only to authorised government and, in limited cases, financial institution users under the Corporate Transparency Act. Source

Official documents (2)

The FinCEN's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

• Beneficial Ownership Information Reporting

  Guidance · HTML · 40.2 KB · 11 August 2026

  States the current rule: following the 26 March 2025 interim final rule and the 11 August 2026 final rule (effective 14 August 2026), US companies and US persons are exempt from BOI reporting; only certain foreign reporting companies must still report, with their beneficial ownership information for US persons no longer required.

• Beneficial Ownership Information Reporting FAQs

  Guidance · HTML · 210.2 KB · 11 August 2026

  Repeats the same 11 August 2026 notice and answers detailed questions on the narrowed BOI reporting rule.

Sources

Every page and document this return's facts were read from.

• fincen.gov/boi
• fincen.gov/boi-faqs

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.