KATZ & ASSOCIATES • BUSINESS LAW
BOI Reporting
Know whether your business must file before you pay for help.
U.S.-formed companies are exempt from federal Beneficial Ownership Information reporting. Certain foreign-country entities may still have obligations.
CURRENT GUIDANCE
Start with where the business was formed
Updated October 23, 2026. The January 13, 2025 deadline and general domestic-company filing offers previously shown here are no longer current. FinCEN announced its final rule on August 11, 2026. Read FinCEN’s announcement.
Formed under U.S. law
The company is exempt from this federal BOI reporting requirement.
Formed under foreign-country law
Certain entities registered to do business in a U.S. state or Tribal jurisdiction may still need to report. Other exemptions may apply. Review FinCEN’s current scope.
AN IMPORTANT DISTINCTION
A state label is not the federal test
“Foreign” on a Florida registration can simply mean an entity was formed in another U.S. state. Check the formation jurisdiction before treating that label as a federal BOI filing obligation.
Reporting companies do not report BOI for U.S.-person beneficial owners or U.S.-person company applicants. FinCEN’s current guidance notice identifies older statements that should be disregarded.
Unsure which rule fits your entity?
Start with your formation documents, registration records and any notice you received. Discuss the facts before arranging a filing.
BEFORE YOU ACT
Bring the facts together
01
Find the records
Locate the company’s formation documents and any U.S. registration records.
02
Check the notice
Confirm that a filing reminder reflects the current rule, not a superseded deadline.
03
Review applicability
For a foreign-country entity, review the reporting-company definition, exemptions and applicable deadline before submitting information.
Business-law questions, without the old filing pressure
The previous general BOI filing offers are no longer presented here. Confirm whether a filing is needed before discussing any assistance or fee.
Learn about Katz & Associates’ business-law practice or read the corrected BOI deadline article. Any requested assistance should begin with the facts of your entity, not an assumption that filing is required.
This page provides general information, not legal advice for a particular business.