Beneficial ownership information reporting — FinCEN / CTA status¶
Date-stamped wiki snapshot: 2026-04-22 — BOI enforcement and deadlines have been volatile due to federal litigation and FinCEN notices. This page is a routing aid, not a determination of whether your entity must file.
Official sources (check in this order)¶
- FinCEN BOI hub: https://www.fincen.gov/boi
- FinCEN news / notices: https://www.fincen.gov/news
- IRS reminder on EIN page that some entities must report BOI (
irs-ein-online-application-overview-capture-2026-04-22.md)
Vault stance¶
- Operator note file:
fincen-boi-corporate-transparency-act-status-note-2026-04-22.md— explains why the wiki will not freeze a “file / don’t file” boolean here.
Requirement vs recommendation¶
| Type | Guidance |
|---|---|
| Requirement | Whatever FinCEN’s current notice says for reporting companies at the time you read this—primary. |
| Recommendation | Calendar a quarterly “open FinCEN BOI hub” drill alongside tax prep. |
| Professional | If ownership is layered (trusts, holding companies, foreign members), counsel before filing. |