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Beneficial ownership report (BOI)

The FinCEN filing that named a company's owners under the Corporate Transparency Act, permanently ended for US-formed companies in August 2026.

The short answer, then the detailChecked September 2026

The detail

What it means in practice.

The Corporate Transparency Act required companies to report their beneficial owners to FinCEN from 2024. In March 2025, FinCEN exempted every company formed in the US by interim rule, and on 14 August 2026 a final rule made that permanent. Only companies formed abroad and registered to do business in a US state still report.

A new Wyoming or Delaware company owes no BOI report. A provider still selling one is selling a filing you don't owe.

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