BOI Reporting: 2026 Update

Short answer

Under FinCEN’s August 2026 final rule, companies created in the United States are exempt from BOI reporting. Only certain entities formed under foreign law and registered to do business in the U.S. may remain reporting companies if no other exemption applies.

Who should pay attention?

• Your entity was formed outside the U.S. and registered to do business here
• You are comparing older BOI guidance with current 2026 rules

What triggers a review?

Revisit this topic when one of the situations above occurs or your company profile changes.

Step-by-step checklist

1. Confirm the law under which the entity was formed.
2. If it is a U.S.-created domestic entity, confirm the current exemption with FinCEN.
3. If it is a foreign entity, separately review reporting-company and exemption status.
4. Compare older guides or checklists against the current FinCEN page.

Where does this live in StatePilot?

Official sources

• FinCEN — Beneficial Ownership Information Reporting ↗

Last reviewed

Aug 22, 2026