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BOI Report 2026 Status

FinCEN's March 26, 2025 Interim Final Rule exempted domestic US entities (including Wyoming LLCs) from BOI reporting. This guide covers the current status, history, and what may change.

Answer

Per FinCEN's Interim Final Rule dated March 26, 2025, domestic US entities (including Wyoming LLCs) are exempt from BOI reporting under the Corporate Transparency Act. Foreign-owned and foreign-formed entities registered to do business in the US may still have obligations. The exemption can be modified by future rule-making but as of May 2026, domestic LLC owners have no BOI filing obligation. Wyoming itself does not have a state-level BOI requirement.

By Zawwad, Founder & CEO, WyomingLLC by Topslice LLC.

Last updated May 20, 2026

March 2025 rule summary

  • FinCEN issued Interim Final Rule (RIN 1506-AB75) on March 26, 2025
  • Removed BOI reporting requirement for domestic US entities
  • Foreign entities registered in US states may still have obligations
  • Rule is "interim final," meaning it took effect immediately but can be modified

Timeline of CTA / BOI

  1. January 2021: Corporate Transparency Act signed into law
  2. September 2022: FinCEN final regulations
  3. January 2024: BOI reporting effective
  4. 2024: Federal court injunctions halted enforcement
  5. February 2025: Treasury announced non-enforcement against domestic entities
  6. March 26, 2025: FinCEN Interim Final Rule formally exempted domestic entities
  7. Current (2026): Domestic Wyoming LLCs exempt

What to watch

  • Future rule-making that could restore BOI reporting
  • Congressional action amending the Corporate Transparency Act
  • Federal court rulings on pending CTA litigation
  • State-level BOI implementations (NY, CA have implemented some forms)

Frequently asked questions

Do I need to file BOI for my Wyoming LLC?
No, per March 26, 2025 Interim Final Rule, domestic Wyoming LLCs are exempt.
Could the rule reverse?
Yes via additional rule-making or legislation. WyomingLLC monitors and notifies.
Are foreign entities still affected?
Yes. Foreign-formed entities registered to do business in US states may still have BOI obligations.
Is there state BOI?
Wyoming has no state BOI. NY and CA have implemented some state-level beneficial ownership rules.

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