08/13/2026
FinCEN has issued its final rule on Beneficial Ownership Information reporting requirements.
The final rule makes permanent the exemption for U.S. companies and U.S. persons from BOI reporting requirements.
Certain entities formed under the laws of a foreign country and registered to do business in the United States may still have reporting obligations.
After more than two years of changes, court decisions, deadlines, and regulatory updates, businesses now have greater clarity regarding FinCEN’s BOI reporting requirements.
FinCEN’s frequently asked questions about this final rule can be found athttps://www.fincen.gov/system/files/2026-08/QAs_BOIFinalRule.pdf