Step 1 · After you form
Do LLCs still file a BOI report? Not if formed in the U.S.
Who still files, how to spot a fake BOI notice, and what your LLC files instead.
Quick answer: an LLC formed in any U.S. state does not file a beneficial ownership (BOI) report with FinCEN. The exemption became permanent on August 14, 2026. Any letter, email, or checkout add-on asking you to pay for one is a scam or an upsell.
Who files and who doesn’t
| Company | Files a BOI report? | What to do |
|---|---|---|
| U.S. LLC, U.S. owners | No | Nothing |
| U.S. LLC, owners abroad | No | Nothing |
| U.S. LLC that filed before | No updates | Nothing |
| Foreign company registered in a U.S. state | Yes | File within 30 days; list non-U.S. owners only |
Spot a fake BOI notice
Red flags FinCEN lists
- It asks for money. Filing BOI with FinCEN was always free.
- It mentions a “Form 4022” or “Form 5102.” FinCEN has neither.
- It comes from a “US Business Regulations Dept.” No such agency exists.
- It wants you to click a link or scan a QR code to avoid penalties.
If one arrives, don’t reply or pay. Your LLC’s real recurring filings come from your state, not FinCEN.
What your LLC still files
- State annual or biennial report in most states: LLC annual report.
- Federal and state taxes, plus quarterly estimated taxes if you owe them.
- Form 5472 if a single-member LLC has a foreign owner: File Form 5472.
- Your dates in one place: the free LLC deadline tracker.
BOI report FAQ
- Does my LLC need to file a BOI report in 2026?
- Not if the LLC was formed in the United States. FinCEN’s final rule, effective August 14, 2026, exempts every U.S.-formed company from beneficial ownership information (BOI) reporting. That covers single-member and multi-member LLCs, new and old.
- I own a U.S. LLC but I live outside the U.S. Do I file?
- No. The exemption follows where the company was formed, not where the owner lives. An LLC formed in Wyoming, Delaware, or any other state is a U.S. company and does not file a BOI report.
- Who still has to file a BOI report?
- Only companies formed under a foreign country’s law that register to do business in a U.S. state. They file within 30 days of the registration taking effect, and they report only their non-U.S. owners.
- I already filed a BOI report. Do I need to update it?
- No. U.S. companies have nothing to update, and U.S. persons with a FinCEN ID do not have to correct or update it. Treasury says FinCEN will delete information it holds about U.S. persons.
- I got a letter saying my BOI report is overdue. Is it real?
- Almost certainly not. FinCEN does not charge a fee to file BOI and does not mail payment requests. It warns that anything citing a “Form 4022,” a “Form 5102,” or a “US Business Regulations Dept.” is fraudulent. Don’t pay, click, or scan a QR code.
- Should I pay a formation service to file my BOI report?
- Not for a U.S. LLC; there is nothing to file. If a checkout still lists a BOI or “FinCEN compliance” add-on, remove it. See LLC formation services compared by fit for the add-ons worth paying for.
Related guides
Sources
- FinCEN — Beneficial Ownership Information Reporting (final rule: U.S. companies exempt; scam warnings) — as of Checked 21 October 2026
- FinCEN — BOI Frequently Asked Questions (notice on the August 11, 2026 final rule) — as of Checked 21 October 2026
- U.S. Treasury — FinCEN permanently ends BOI reporting for U.S. companies (August 11, 2026) — as of Checked 21 October 2026
- Federal Register — Beneficial Ownership Information Reporting Requirement Revision (final rule, effective August 14, 2026) — as of Checked 21 October 2026