Hawaii . BOI / FinCEN
Hawaii BOI / Beneficial Ownership reporting in 2026.
The Corporate Transparency Act required most US businesses to file a Beneficial Ownership Information (BOI) report with FinCEN. In 2025, FinCEN issued an Interim Final Rule exempting most US-formed entities. This page explains the current state and what Hawaii businesses should actually do.
2025 IFR . current status
Most US-formed entities are now exempt
In March 2025, FinCEN issued an Interim Final Rule eliminating the BOI reporting requirement for US-formed entities. Reporting remains required for foreign entities that register to do business in Hawaii or any US state. Always verify current FinCEN guidance, as rules can change.
Who still files
- Foreign entities registered to do business in Hawaii. Foreign-formed Corporations and LLCs that have foreign-qualified in any US state are still subject to BOI reporting.
- Entities formed outside the 50 US states and DC. Including those formed in US territories under different rules.
- Entities operating under specific industry rules that independently require beneficial ownership disclosure (banking, securities).