BOI Filing Requirement Reinstated
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December 23, 2024
On Dec. 23, the 5th Circuit Court of Appeals issued an order that lifted the injunction on the enforcement of the Corporate Transparency Act and its beneficial ownership information (BOI) reporting requirement. As a result, the original filing deadline of Jan. 1, 2025, for BOI reports has been reinstated.
- You can view the order here.
- You can learn more about the BOI filing requirement and e-file BOI reports here.
The information in this guide has been gathered from many sources, including the Internal Revenue Service, the Social Security Administration, state agencies, professional organizations and members of the NJCPA. The majority of state agencies offer online and prerecorded services. It’s best to check online or call before you visit.
Material contained within this guide should be augmented by, and used in accordance with, a certified public accountant's professional judgment. Your CPA can properly apply the tax laws and regulations to the facts and circumstances of your particular situation. For help with locating a CPA, visit findacpa.org.
The New Jersey Society of Certified Public Accountants is not responsible for any claims arising as a result of this information or its usage.
This guide was updated in August 2024. Future users of this material are cautioned that some portions, particularly tax-related information, may become outdated.