Do not tell a domestic U.S. company or U.S. person that they currently must file a FinCEN BOI report under the pre-2026 CTA rules.
Foreign entities registered to do business in the United States can still have reporting-company duties. That path is out of Wave 0 scope and needs counsel.
Ending BOI reporting is not permission to conceal ownership from tax authorities, courts, banks, or state filings that still exist.
Sources
- FinCEN permanently ends BOI reporting for U.S. companies and U.S. persons (effective 2026-08-14) — U.S. Department of the Treasury / FinCEN, retrieved 2026-08-20