On September 30, 2022, the Financial Crimes Enforcement Network finalized and published Corporate Transparency Act Treasury Regulation 31 CFR § 1010.380. This regulation provides the following deadlines for filing beneficial owner reports with FinCEN:
- All reporting companies formed before 2024 must file their initial FinCEN report not later than January 1, 2025.
- All reporting companies formed after 2023 must file their FinCEN report not later than 30 days after the entity was formed/created.
- Amendments to a FinCEN report must be filed within thirty days after the event that requires the reporting company to file the amended FinCEN report.