Its an interesting point you raise. My reading makes me think that a filing is not required, for it is not an entity. But, we all know I could be wrong here.
Let's hope someone chimes in and answers this question with the appropriate authority to reference.
Abby
Original Message:
Sent: 11/3/2024 3:56:00 PM
From: Andrew C. Demsky
Subject: RE: BOI question
Hi Mary, did you notice Stevee Mankowski's comment? He said as long as you don't file for a d/b/a no filing requirement. Am I then understanding correctly his comment means that if one of my clients who operates a simple Schedule C files at Nassau County clerk's office to do business under an assumed name then there is a BOI filing needed?
I'm beginning to think without a clear answer, suggest that the client files anyhow, or let the client defer the question to an attorney!
Thanks again - Andrew
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Andrew C. Demsky
Andrew C. Demsky, CPA
North Bellmore NY
516-679-6504
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Original Message:
Sent: 11-02-2024 03:39 PM
From: Mary Sherman
Subject: BOI question
Hi Andrew, I don't think the dba triggers the filing requirement. The definition of a reporting company talks about "Under what law was the company created or formed?". I don't think a dba creates or forms anything. If I'm wrong, I'd love for someone to correct me.
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Mary Sherman
CPA
MARY SHERMAN, CPA
Hicksville NY
516-433-3734
Original Message:
Sent: 11-02-2024 02:10 PM
From: Andrew C. Demsky
Subject: BOI question
Hi Mary, Thanks so much for your reply. I was thinking that perhaps filing a business certificate at the Nassau County clerk's office to do business under an assumed name, i.e., Andrew C. Demsky doing business as Andrew C. Demsky, Certified Public Accountant, may be sufficient to cause a filing requirement??
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Andrew C. Demsky
Andrew C. Demsky, CPA
North Bellmore NY
516-679-6504
Original Message:
Sent: 11-02-2024 10:39 AM
From: Mary Sherman
Subject: BOI question
Hi Andrew,
According to FinCEN's BOI Small Entity Compliance Guide, page 2, if the company was created by the filing of a document with a secretary of state or any similar office under the law of a State or Indian tribe, then Yes - BOIR is required. LLC's are created by filing with a secretary of state.

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Mary Sherman
CPA
MARY SHERMAN, CPA
Hicksville NY
516-433-3734
Original Message:
Sent: 11-01-2024 05:09 PM
From: Andrew C. Demsky
Subject: BOI question
Good afternoon, my distinguished colleagues. I must have missed this in my reading. What, if any, are the BOI filing requirements for Single Member LLCs? I have a few SMLLC clients and expect questions on this. Also, is my understanding correct that simple Schedule C clients have no filing requirement? Thanks so much.
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Andrew C. Demsky
Andrew C. Demsky, CPA
North Bellmore NY
516-679-6504
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