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Beneficial Ownership Information (BOI) Report

ReportingFederal

Source of this page

This regulation detail page is rendered from the SMBRegs static catalog, not a live government database record. Use the official filing link below to verify current requirements before filing or relying on this summary.

Description

Under the Corporate Transparency Act, most companies must report beneficial ownership information to FinCEN. Companies created before 2024 had until Jan 1, 2025 to file. New companies must file within 90 days of formation.

Key Details

Jurisdiction
Federal
Category
Reporting
Renewal Frequency
one-time
Estimated Cost
Free
Estimated Time
30 minutes

Penalties for Non-Compliance

$500 per day of non-compliance; up to $10,000 and 2 years imprisonment for willful violations

Who This Applies To

Business Types: LLC, C-Corporation, S-Corporation

Official Filing Link

https://www.fincen.gov/boi