Illustration of FinCEN BOI reporting in 2026 — a Treasury building with a BOI document, a green check on a U.S. flag and an orange warning on a foreign flag
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FinCEN BOI Reporting 2026: Interim Final Rule Update

BySW Accounting admin

Do U.S. small businesses still have to file BOI with FinCEN in 2026? Not right now. Under Treasury’s March 2025 interim final rule, FinCEN BOI reporting applies only to foreign reporting companies. Domestic entities and U.S. citizens are exempt while FinCEN works to finalize the rule. The Corporate Transparency Act was supposed to be one…