BOI Report
The FinCEN report under the Corporate Transparency Act that discloses each beneficial owner of a U.S. LLC or corporation.
The Beneficial Ownership Information (BOI) report is filed with FinCEN under the Corporate Transparency Act. It discloses each beneficial owner — anyone owning 25% or more or exercising substantial control — and each company applicant. New entities formed after January 1, 2024 must file within 90 days; existing entities had a 2024 deadline. Note: as of 2026 the rule's scope has been narrowed by court rulings and updated FinCEN guidance to apply primarily to foreign-reporting companies. Confirm current applicability before filing.
Also known asBeneficial Ownership Information Report, FinCEN BOI, CTA Report
Related terms
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