Business Development

What You Need to Know about the BOI

As a business owner, staying abreast of new information and reports relevant to your industry can be a challenge. One such report recently released is the BOI or Business Ownership Information report. As of January 1, 2024, registered businesses like Limited Liability Companies and Corporations must file this report with the Financial Crimes Enforcement Network (FinCEN). We realize you might have questions, so here’s what your friendly accounting experts at Edgewater CPA Group want you to know.

What Is the BOI?

To determine if you need to submit a BOI report, you must understand if your business is classified as a ‘reporting company’ under FinCEN’s beneficial owner reporting rules. These rules will also help you determine if you’re exempt from reporting. 

If your business is domestic, it could be a corporation, LLC, or any entity created by filing a registration document with a secretary of state or a similar office under the law of a state or an Indian tribe. On the other hand, a foreign reporting company can be a corporation, LLC, or an entity formed under foreign law registered to do business in any U.S. state or tribal jurisdiction by filing a document with a secretary of state or similar office.

C Corporations, including those with S Corporation status and LLCs, typically fall under these definitions. Moreover, other entity types, such as limited partnerships, limited liability partnerships, and business trusts, may also qualify as reporting companies if they were formed by filing registration documents with the state. To make the assessment process easier, FinCEN provides a chart in its Small Entity Compliance Guide that can help you determine if your company must report beneficial ownership information.

What Does the BOI Entail?

The BOI provides a comprehensive look at the state of business ownership in the United States. The report includes data on the number of businesses owned by each demographic group, as well as employment rates and revenue distribution. By examining this data, business owners can better understand how their businesses compare to others in their industry.

To file, business owners or reporting agents will need the following:

  • Entity’s full legal name
  • Any DBAs or trade names
  • Principal U.S. business address
  • Formation jurisdiction (state, tribal, or foreign)
  • IRS taxpayer ID number (TIN, Social Security Number, EIN)

When Should You File a BOI?

FinCEN is already accepting reports, but there are a few key dates to keep in mind:

  • Existing companies created, registered, and doing business before January 1, 2024, need to file their BOI before January 1, 2025.
  • New companies created after January 1, 2024, have 90 days to file their BOI once they receive confirmation from the Secretary of State that their business is live and functioning.

File Your BOI with Ease

The BOI is an important report that can provide valuable insights into the state of business ownership in the United States. Most of the information provided should be rather straightforward, but your accounting experts at Edgewater CPA Group are here to help guide you. Need tax help for the upcoming season? Give our Carmel, IN, office a call at (317) 386-7021. We can also take care of your bookkeeping and tax resolution strategies.

Edgewater CPA Group

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Edgewater CPA Group

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