Companies formed before January 1, 2024, have to file the initial report before March 21, 2025.
Companies formed on or after January 1, 2024 and before January 1, 2025, have until the later of (a) 90 calendar days post-formation, and (b) March 21, 2025, to file the initial report.
Companies formed on or after January 1, 2025, have until the later of (a) 30 calendar days post-formation, or (b) March 21, 2025, to file the initial report.
Updates to information previously reported are due within the later of (a) 30 days of a change, and (b) March 21, 2025.
*NOTE: On February 27, 2025, the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) announced that by March 21, 2025, it plans to issue an interim final rule that will extend the current beneficial ownership information (BOI) reporting deadlines under the Corporate Transparency Act. Until the new rule is in effect and its deadlines have passed, FinCEN indicated that it will not impose fines or penalties on companies for failing to file or update BOI reports.