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Federal · Beneficial Ownership Information Report

Beneficial ownership report: not required for US formed companies

Nothing to file. Companies formed in a US state are exempt. A company formed under foreign law and registered to do business in a US state still reports.

When: With no fixed date.
Agency: FinCEN
Form: Beneficial Ownership Information Report
Applies to: Every company in the United States.
Source: www.fincen.gov, read October 22, 2026

Jay explains

The Corporate Transparency Act originally required most US companies to report their owners to FinCEN, with penalties of $591 a day. An interim rule in March 2025 exempted US formed companies, and a final rule effective August 14, 2026 made that exemption permanent. The federal rule does not change state requirements: New York's LLC Transparency Act, in force since January 1, 2026, has its own disclosure for LLCs.

Next dates

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Also in the federal calendar

Federal corporate income tax return Federal S corporation return Federal partnership return Business income on the owner's personal return Nonresident owner's US return, if one is owed Annual electronic notice for small exempt organizations Short annual return of an exempt organization Annual return of an exempt organization Annual return of a private foundation Exempt organization business income tax return Written acknowledgments to donors Corporate estimated tax payment

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What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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