Corporate Transparency Act
FinCEN finalized its Beneficial Ownership Information (BOI) reporting rule on August 11, 2026. The final rule became effective August 14, 2026.
Current BOI Reporting Rule
U.S. Companies
Companies created in the United States are exempt from BOI reporting requirements and are no longer required to file BOI reports with FinCEN.
Foreign Companies Registered in the United States
Certain entities formed under the law of a foreign country and registered to do business in a U.S. state or tribal jurisdiction may still be reporting companies unless an exemption applies.
Important Notice
Important notice: Requirements depend on how and where an entity was formed. This page provides general information only and is not legal advice. For the latest official guidance, visit FinCEN.gov/boi or call Servi-Plus at 770-982-9007 for assistance reviewing your situation.
Official source: FinCEN.gov/boi