Does a non-resident-owned US LLC have to file a BOI report?
No. FinCEN's final rule of 11 August 2026 exempts US companies from beneficial ownership reporting, and that includes a US LLC owned by non-residents. Companies formed abroad and registered to do business in a US state can still have to report. The earlier interim rule from March 2025 has been made permanent.
What the final rule changed
FinCEN's page states that US companies are exempt and no longer required to file. The August 2026 rule made permanent the exemption that the March 2025 interim rule introduced, so this is settled rather than provisional.
Who still reports
A reporting company now means an entity formed under the law of a foreign country that has registered to do business in a US state or tribal jurisdiction. Those entities report beneficial ownership for their foreign individual owners unless an exemption applies.
Sources
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