Headline card 'FinCEN BOI Final Rule' over a stack of U.S. corporate formation documents
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Do I still need to file a FinCEN BOI report? (2026)

Do I still need to file a FinCEN BOI report in 2026? Almost certainly not — if your company was formed in a U.S. state. The FinCEN BOI final rule (effective August 14, 2026) exempts every domestic reporting company and every U.S. person beneficial owner from BOI reporting. Only foreign entities registered to do business…

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

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…