小企业受益人所有权信息合规报告 2024年底前到期

For any questions, please contact: cpa@cindiellc.com 732-896-0272 https://cindiellc.com/form/

This new rule mainly targets small businesses. Starting in 2024, newly established corporations, limited liability companies (LLCs), limited partnerships, and other entities filing formation documents with a state’s Secretary of State’s office (or similar government agency) must submit a report to the U.S. Treasury Department’s Financial Crimes Enforcement Network (FinCEN) detailing the entity’s “beneficial owners.” Entities existing before January 1, 2024, have until January 1, 2025, to comply with this requirement. This is called BOI reporting, or Beneficial Owner Information Reporting.

This regulation is part of the federal government’s efforts to combat money laundering and tax evasion by scrutinizing shell companies that conceal assets. However, it imposes significant reporting obligations on most businesses. Willful failure to provide or update the required information can result in hefty fines of up to $500 per day until the violation is corrected, or, if criminal charges are pursued, fines up to $10,000 and/or two years imprisonment. These penalties can apply to the beneficial owner, the entity, and/or the person completing the report. Beneficial owners are broadly defined as individuals who directly or indirectly own more than 25% of the entity’s ownership interests or exercise substantial control over the entity (even without ownership interest). This includes many senior officers and key decision-makers (e.g., board members). Given the severe penalties, it is safer to over-report rather than under-report beneficial owners. Entities formed after 2023 must also provide information about the company applicants (those filing the formation/registration papers and those directing the filing). The required information for beneficial owners includes their legal name, residential address, date of birth, and a unique identifier from a non-expired passport, driver’s license, or state identification card. An image of these documents must also be submitted to FinCEN.

23 types of entities are excepted from BOI filing: List

Entities formed before January 1, 2024, must file these reports by January 1, 2025. Entities formed in 2024 have 90 days from formation/registration to file, while those formed after 2024 must file within 30 days.

Any changes in the reported information, such as changes in a beneficial owner’s address or name, a new passport number, or an updated driver’s license, must be reported within 30 days to avoid penalties. It is crucial to discuss who qualifies as a beneficial owner in your business and establish systems to keep this information current. Please contact our office soon to schedule an appointment for further discussion.

For more information, visit: https://www.fincen.gov/boi or Click the FINCEN Facts or Cindie can help and you can file yourself as well https://www.youtube.com/watch?v=GydCvfbKxPw

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从2024年开始，所有新成立的公司、有限责任公司（LLCs）、有限合伙企业以及其他在州务卿办公室（或类似政府机构）提交成立文件的实体，必须向美国财政部金融犯罪执法网络（FinCEN）提交一份报告，提供有关实体“实际受益人”的指定信息。2024年1月1日之前存在的实体必须在2025年1月1日之前提交这些报告。

此规定是联邦政府打击洗钱和逃税的一部分，旨在深入调查那些用于隐藏资金的空壳公司。然而，这将对大多数企业施加繁重的报告义务。故意未能提供或及时更新所需信息可能导致每天高达500美元的罚款，直到违规行为得到纠正，或者在刑事指控下，罚款高达10,000美元和/或两年监禁。这些处罚可以适用于实益所有人、实体和/或完成报告的人员。 实益所有人被广泛定义为直接或间接拥有实体超过25%所有权权益或对实体行使实质控制权的个人（即使他们实际上没有所有权权益）。这包括许多高级管理人员和关键决策者（例如，董事会成员）。鉴于严厉的罚款，宁可过度报告也不要漏报实益所有人。2023年以后成立的实体还必须提供有关公司申请人的信息（实际提交成立/注册文件的人以及主要负责指导或控制文件提交的人）。实益所有人必须提供的信息包括其法定姓名、居住地址、出生日期和非过期护照、驾驶执照或州身份证的唯一标识号。实体还必须向FinCEN提供这些文件的图像。

2024年1月1日之前成立的实体必须在2025年1月1日前提交这些报告。2024年成立的实体有90天的时间自成立/注册之日起提交报告，而2024年之后成立的实体必须在成立/注册后的30天内提交报告。

如果报告的信息发生任何变化，例如实益所有人的地址或姓名变更、新护照号码、更换或更新的驾驶执照，必须在30天内报告这些变化，以避免罚款。请务必尽快讨论谁可能被视为贵公司中的实益所有人，并建立系统以确保这些信息保持最新。请尽快联系我们的办公室安排进一步讨论的预约。

详细中文介绍，请点击美国财政部金融犯罪执法网络BOI说明 自己做? https://www.youtube.com/watch?v=GydCvfbKxPw