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It states that entities formed in the United States and their beneficial owners are exempt from BOI reporting, and it narrows the definition of “reporting company” to certain foreign-formed entities that register to do business in the U.S. It also outlines revised filing deadlines for non-exempt reporting companies and notes where interim guidance should be disregarded.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/small-entity-compliance-guide-version-14-march-2025/304746/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/small-entity-compliance-guide-version-14-march-2025/304746.png","ImageObject",442,249,{"name":88,"@type":89},"Franzy","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Are U.S.-formed entities and their beneficial owners required to report BOI to FinCEN?","Question",{"text":108,"@type":109},"No. The guide states that all entities created in the United States, including those previously known as “domestic reporting companies,” and their beneficial owners are exempt from BOI reporting to FinCEN under the Corporate Transparency Act.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How did the definition of “reporting company” change under the March 26, 2025 interim final rule?",{"text":113,"@type":109},"FinCEN revised “reporting company” to mean entities formed under the law of a foreign country that have registered to do business in a U.S. state or tribal jurisdiction by filing with a secretary of state or similar office. Entities previously known as “domestic reporting companies” were also formally exempted from reporting requirements.",{"name":115,"@type":106,"acceptedAnswer":116},"What BOI filing deadlines apply to non-exempt reporting companies?",{"text":117,"@type":109},"Companies registered before March 26, 2025 must file BOI reports by April 25, 2025. 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FinCEN also formally exempted entities previously known as“domestic reporting companies” from the CTA’s reporting requirements.  \nReporting companies now also do not need to report the BOI of any U.S. persons, and U.S. persons are exempt from having to provide BOI with respect to any reporting company for which they are a beneficial owner.  \nForeign entities that meet the new definition of a “reporting company” and do not qualify for an exemption from the reporting requirements are required to file with FinCEN under new deadlines:  \n• Reporting companies registered to do business in the United States before March 26, 2025, must file BOI reports by April 25, 2025.  \n• Reporting companies registered to do business in the United States on or after March 26, 2025, have 30 calendar days to file an initial BOI report after receiving notice that their registration is effective.  \nThe guidance issued below has not yet been fully updated to account for this new interim final rule. Thus, any guidance here indicating that U.S companies, or their beneficial owners, must report BOI to FinCEN; that BOI must be reported for U.S. persons; or that reporting companies must report BOI before April 25, 2025, should be disregarded.  \nDisclaimer: This Guide is prepared in accordance with the requirements of Section 212 of the Small Business Regulatory Enforcement Fairness Act of 1996. It is intended to help small entities comply with the beneficial ownership information reporting rule promulgated by the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) . This Guide is explanatory only and does not supplement or modify any obligations imposed by statute or regulation. Additionally, this Guide does not supersede more recent guidance documents issued by FinCEN. FinCEN may also revise this Guide to clarify or update content. For additional and latest information, [consult](consult www.fincen.gov/boi. For further assistance or to submit feedback about this Guide)[ ](consult www.fincen.gov/boi. For further assistance or to submit feedback about this Guide)[www.fincen.gov/boi](consult www.fincen.gov/boi. For further assistance or to submit feedback about this Guide)[. For further assistance or to submit feedback about this Guide](consult www.fincen.gov/boi. For further assistance or to submit feedback about this Guide), [contact FinCEN at](contact FinCEN at www.fincen.gov/contact)[ ](contact FinCEN at www.fincen.gov/contact)[www.fincen.gov/contact](contact FinCEN at www.fincen.gov/contact).  \nThe original version of this document is written in English. FinCEN has prepared this translation as a convenience to readers; in the event ofany discrepancy or uncertainty, the English version controls the meaning.  \nBeneficial Ownership Information Reporting Requirements  \nSmall Entity Compliance Guide, March 2025-Version 1.4  \nVersion Log  \nFinCEN updates this Guide on a periodic basis. Below is a version log summarizing the history of this Guide.  \n\n| Date | Version | Summary of Changes |\n| --- | --- | --- |\n| September 2023 | 1.0 | Original version |\n| De","cbCaisLxI7nuurRE","https://ap.wps.com/l/cbCaisLxI7nuurRE","pdf",5464896,57,"English","# Introduction\n# Chapter 1. Does my company have to report its beneficial owners?\n## 1.1 Is my company a “reporting company”?\n## 1.2 Is my company exempt from the reporting requirements?\n## 1.3 What happens if my company does not report BOI in the required timeframe?\n# Chapter 2. Who is a beneficial owner of my company?\n## 2.1 What is substantial control?\n## 2.2 What is ownership interest?\n## 2.3 What steps can I take to identify my company’s beneficial owners?\n## 2.4 Who qualifies for an exception from the beneficial owner definition?\n# Chapter 3. Does my company have to report its company applicants?\n## 3.1 Is my company required to report its company applicants?\n## 3.2 Who is a company applicant of my company?\n# Chapter 4. What specific information does my company need to report?","[{\"question\":\"Are U.S.-formed entities and their beneficial owners required to report BOI to FinCEN?\",\"answer\":\"No. The guide states that all entities created in the United States, including those previously known as “domestic reporting companies,” and their beneficial owners are exempt from BOI reporting to FinCEN under the Corporate Transparency Act.\"},{\"question\":\"How did the definition of “reporting company” change under the March 26, 2025 interim final rule?\",\"answer\":\"FinCEN revised “reporting company” to mean entities formed under the law of a foreign country that have registered to do business in a U.S. state or tribal jurisdiction by filing with a secretary of state or similar office. Entities previously known as “domestic reporting companies” were also formally exempted from reporting requirements.\"},{\"question\":\"What BOI filing deadlines apply to non-exempt reporting companies?\",\"answer\":\"Companies registered before March 26, 2025 must file BOI reports by April 25, 2025. Companies registered on or after March 26, 2025 have 30 calendar days to file an initial BOI report after receiving notice that their registration is effective.\"}]","Small Entity Compliance Guide - Version 1.4 - March 2025 | PDF",1789816834,20]