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FinCEN BOI Reporting Reinstated

Writer's picture: Erin Bishop, AccountantErin Bishop, Accountant

On December 23, 2024, The Fifth Circuit Court of Appeals issued a stay on the district court’s nationwide injunction against the Corporate Transparency Act. As a result, beneficial ownership information (BOI) reporting requirements and prior deadlines are reinstated as of now.

The deadline for most reporting companies to file BOI reports was extended to January 13, 2025, by the Financial Crimes Enforcement Network (FinCEN), hours after the court ruling to reinstate the reporting requirement.

The Fifth Circuit Court of Appeals approved a Department of Justice (DOJ) motion to lift an injunction put in place by a district court ruling December 3, 2024, that the DOJ appealed.

For more information on the injunction and the deadlines continue on to the Journal of Accountancy article at Injunction lifted; FinCEN extends most BOI deadlines to Jan. 13 .

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