Reminders + Deadlines
- Entities formed BEFORE January 1, 2024: Must file by January 1, 2025
- Entities formed AFTER January 1, 2024: Must file within 90 days of registration
- Non-compliance penalties: Up to $500 per day (maximum $10,000)
- If not eligible for an exemption, filing is required for corporations, LLCs, and limited partnerships formed in or registered to do business in the U.S.
- Reports must be submitted through FinCEN's official BOI e-filing website.
- There is NO FILING FEE for BOI reporting.
- Be alert to scams. FinCEN will never contact you requesting filing information.
For a detailed overview of reporting requirements, exemptions, and what constitutes beneficial ownership, read our recent blog post.
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Filing Instructions, Compliance, & FAQs
Lutz Accounting
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