Find out whether your LLC is currently subject to BOI reporting and - if so - when the filing is due. The March 21, 2025 FinCEN Interim Final Rule exempted domestic reporting companies, leaving only foreign reporting companies obligated.
A domestic reporting company is formed in any US state or territory by filing a document with a Secretary of State. A foreign reporting company is formed under the laws of a foreign country and registered to do business in a US state. This single distinction decides almost everything, because the March 21, 2025 FinCEN Interim Final Rule exempted domestic reporting companies and left only foreign ones obligated.
The tool uses the formation date, or for foreign entities the US registration date, to compute the deadline window. Foreign reporting companies registered before March 26, 2025 faced an April 25, 2025 deadline. Foreign reporting companies registered on or after March 26, 2025 have 30 days from US registration. Domestic LLCs skip this step because no deadline applies to them.
A change in beneficial ownership starts a fresh 30-day amendment window, but only for entities that were obligated to file in the first place. A foreign reporting company that already filed a BOIR must amend within 30 days of the change. An exempt domestic LLC has no report on file and nothing to amend, so an ownership change triggers no new obligation.
The result is one of two outcomes: exempt with no filing required, which covers the vast majority of US-formed LLCs, or a specific deadline date paired with the FinCEN BOIR portal link at boiefiling.fincen.gov. When a filing is required and you would rather delegate it, Anonymousllc.co submits the BOIR for $150 one-time.
US-formed → exempt (March 21, 2025 FinCEN IFR - domestic reporting companies waived).
Foreign-formed, not US-registered → not yet a reporting company. Trigger only on US registration.
Foreign-formed + US-registered → deadline = max(registrationDate + 30 days, 2025-04-25)
Pre-IFR foreign entities (registered before March 26, 2025) had a hard deadline of April 25, 2025.
Status can change if FinCEN issues a final rule or if litigation alters scope. Confirm before relying. Not legal advice.
Static snapshot pulled from current state filing fees, statutes, and pricing data. Updates when source data changes.
| Scenario | Formation/registration timing | Current obligation | Deadline | Action |
|---|---|---|---|---|
| Domestic LLC (US-formed) | Any time | EXEMPT (per March 21, 2025 FinCEN IFR) | None - exempt | No filing required |
| Foreign reporting company (non-US formed, registered to do business in US) | Before Mar 26, 2025 | Obligated | April 25, 2025 (was 30 days from IFR publication) | Late - file ASAP |
| Foreign reporting company | On/after Mar 26, 2025 | Obligated | 30 days from US registration | File within 30 days |
| Domestic LLC with foreign beneficial owners only | Any time | EXEMPT - owners' status does not change company classification | None | No filing required |
| Change in beneficial ownership (existing report) | N/A | 30-day amendment window for non-exempt entities | 30 days from change | File amended BOIR |
Reflects FinCEN's March 21, 2025 Interim Final Rule which exempted domestic reporting companies. Foreign reporting companies (entities formed outside the US that register to do business in the US) remain obligated. Status may change if FinCEN issues a final rule or if litigation alters scope. Confirm before relying.
On March 21, 2025 FinCEN published an Interim Final Rule that narrowed BOI reporting to foreign reporting companies only. Domestic reporting companies, which include the vast majority of US LLCs, are exempt. The change followed Corporate Transparency Act litigation, including Texas Top Cop Shop v. McHenry, and Treasury's announced policy reversal. Before the rule, every domestic reporting company faced a beneficial-ownership filing obligation with FinCEN. After it, a US-formed LLC files nothing. The rule is an interim final rule, so a later final rule or fresh litigation may alter its scope, which is why the BOI status tracker is worth watching.
Foreign reporting companies still have to file. A foreign reporting company is an entity formed under the laws of a foreign country that registered to do business in a US state by filing a document with a Secretary of State or similar office. These entities remain subject to BOI reporting on the original Corporate Transparency Act framework, adjusted for the post-IFR deadlines. A foreign company registered before March 26, 2025 faced an April 25, 2025 deadline; one registered on or after that date has 30 days from US registration. Domestic LLCs, no matter who owns them, sit outside this obligation entirely.
No. The owner's nationality does not change the company's classification. A US LLC owned entirely by non-US individuals is a domestic reporting company because the LLC itself was formed in a US state. BOI classification turns on where the entity was formed, not where its owners live or hold citizenship. A Wyoming LLC owned by a founder in Dubai is exempt under the March 2025 IFR, just like one owned by a US citizen. This distinction matters for non-resident owners who assume foreign ownership drags them into federal reporting; it does not.
For US-formed anonymous LLCs in Wyoming, New Mexico, Delaware, and Nevada, BOI reporting is not a factor. The entity is a domestic reporting company and exempt under the IFR, so no beneficial-ownership information reaches FinCEN. Anonymity at the state level and BOI at the federal level are separate systems. State anonymity keeps members and managers off the public Secretary of State filing. BOI, when it applies, discloses beneficial owners to FinCEN, a non-public federal database. A foreign-formed entity that registers in an anonymous state still files BOI federally even while its state filing stays private, so the two rules operate on different tracks.
A foreign reporting company that fails to file a required BOIR faces civil penalties and potential criminal liability under the Corporate Transparency Act. The obligation applies only to non-exempt entities. Domestic LLCs carry no penalty exposure because they have no filing obligation under the March 2025 IFR. For the foreign reporting companies that do have to file, the safest path is to submit on time at boiefiling.fincen.gov or delegate the filing. Anonymousllc.co handles a required BOIR for $150 one-time, which removes the deadline-tracking burden for entities that still fall inside the rule.
The March 2025 IFR is an interim final rule, not a settled permanent rule. FinCEN may replace it with a final rule, and ongoing litigation may adjust its reach, so the current domestic exemption is subject to future change. Anonymousllc.co maintains a BOI status tracker that records rule changes as they publish, giving domestic LLC owners a single place to confirm whether the exemption still stands. Until a final rule or court order changes it, US-formed LLCs remain exempt and foreign reporting companies remain obligated on the deadlines described above.
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