Federal Tax

FinCEN BOI -CTA Requirements Back in Effect with Extended Reporting Deadline new deadline of March 21, 2025 for most companies

  • 1.  FinCEN BOI -CTA Requirements Back in Effect with Extended Reporting Deadline new deadline of March 21, 2025 for most companies

    Platinum Most Valuable Member
    Posted 02-19-2025 12:45 PM

    Corporate Transparency Act Reporting Requirements Back in Effect with Extended Reporting Deadline; FinCEN Announces Intention to Revise Reporting Rule

    Following the February 18, 2025, decision by the U.S. District Court for the Eastern District of Texas in Smith, et al. v. U.S. Department of the Treasury, et al., 6:24-cv-00336, the Financial Crimes Enforcement Network (FinCEN) has announced that beneficial ownership information (BOI) reporting requirements under the Corporate Transparency Act are back in effect, with a new deadline of March 21, 2025 for most companies.

    FinCEN has also announced that it will assess its options to further modify deadlines, while prioritizing reporting for those entities that pose the most significant national security risks. FinCEN intends to initiate a process this year to revise the BOI reporting rule to reduce burden for lower-risk entities, including many U.S. small businesses.

    Notice: https://www.fincen.gov/sites/default/files/shared/FinCEN-BOI-Notice-Deadline-Extension-508FINAL.pdf



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    Neil Sullivan
    CPA TEP
    NEIL A.J. SULLIVAN, CPA TEP
    Purchase NY
    914-713-0503
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  • 2.  RE: FinCEN BOI -CTA Requirements Back in Effect with Extended Reporting Deadline new deadline of March 21, 2025 for most companies

    Posted 02-19-2025 01:23 PM

    Thank you Neil. I saw that this morning. It never ceases to amaze me. Assuming no appeal that would halt it again the govt, in its infinite wisdom, though that picking March 21 rather than picking March 31 or April 1, makes more sense. It's already confusing enough for those who even know the requirement exists. Now let's muddy it up by picking a date in middle of the month. 

    And what does this mean? "while prioritizing reporting for those entities that pose the most significant national security risks."

    Does each reporting entity now have to decide if they pose a greater risk to national security than the business next to them? If not then who makes that decision? If the govt already knows which companies pose a greater risk then they already know who the players are so they don't need the report..

    And what does this mean "FinCEN intends to initiate a process this year to revise the BOI reporting rule to reduce burden for lower-risk entities, including many U.S. small businesses." 

    Changing the requirement later this year does not help if you have already filed.

    I can't help myself. This has gone from ridiculous to ludicrous. 



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    Hyman Zacharia
    President
    Hyman J Zacharia CPA PA
    hjz@yorkzacharia.com
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