No, not for U.S.-formed companies. FinCEN's final rule, effective August 14, 2026, permanently removed beneficial ownership information (BOI) reporting for U.S. companies and U.S. persons; only certain foreign companies registered to do business in the U.S. still report. The Corporate Transparency Act itself hasn't been repealed. Georgia's annual registration with the Secretary of State is still due every April 1, and missing it can lead to administrative dissolution.
From 2024 into 2025, small businesses were told they faced steep penalties if they didn't file beneficial ownership reports with the Financial Crimes Enforcement Network (FinCEN). Then the rules changed several times. If you're starting or running a Georgia LLC or corporation in late 2026, here's where things stand, and the state-level filings that still carry real consequences.
What changed in 2025 and 2026
- March 2025: FinCEN's interim final rule redefined "reporting company" to mean only foreign entities registered to do business in the U.S., exempting U.S.-formed companies and their owners.
- August 2026: FinCEN issued a final rule that "permanently removes the requirement for U.S. companies and U.S. persons to report beneficial ownership information to FinCEN under the Corporate Transparency Act." It took effect August 14, 2026 (91 Fed. Reg. 52508).
- FinCEN also announced it will delete BOI previously reported by U.S. persons.
- October 5, 2026: the U.S. Supreme Court declined to hear two constitutional challenges to the Act (Nos. 25-1201 and 25-1290).
What it means for your Georgia company
A Georgia LLC or corporation formed in the United States has no BOI filing obligation, no update obligation, and no BOI deadline. If you receive a letter or email demanding a BOI filing fee or threatening penalties, treat it as a likely scam and check FinCEN's own BOI page before paying anyone.
One caveat: the exemption rests on FinCEN's regulations, not a repeal of the statute (31 U.S.C. § 5336). A future rulemaking could change it, so it's worth a check-in with counsel once a year.
The Georgia filings that still matter
- Annual registration: every entity registered with the Georgia Secretary of State files one. It's due by April 1 and can be filed starting January 1. The fee is currently $60 for LLCs and for-profit corporations, with a $25 late penalty.
- Registered agent and office: keep them current. If your agent can't be found, lawsuits and state notices can go unanswered. See when your business is sued.
- Administrative dissolution: the Secretary of State may dissolve an entity whose annual registration is more than 60 days late, after notice and a 60-day chance to cure. Reinstatement is possible within five years; the state's reinstatement fee is currently $260. See annual registration and administrative dissolution.
- Local occupation tax certificate renewals. See business license and occupation tax.
Ownership records you should keep anyway
Even without a federal report, your company should keep a current, signed record of who owns it and in what percentages, along with its operating agreement or bylaws. Banks ask for ownership information when you open accounts or borrow, buyers ask for it in a sale, and disputes between owners usually turn on what was written down. See your LLC operating agreement.
Frequently Asked Questions
Does my Georgia LLC need to file a BOI report in 2026?
No. Under FinCEN's final rule effective August 14, 2026, U.S.-formed companies and U.S. persons don't report beneficial ownership information. Only certain foreign companies registered to do business in the U.S. still report.
Was the Corporate Transparency Act repealed?
No. The statute remains on the books. FinCEN exempted U.S. companies by regulation, and the Supreme Court declined to hear two challenges in October 2026.
When is the Georgia annual registration due?
By April 1 each year, and it can be filed starting January 1. The fee is currently $60 for LLCs and for-profit corporations, with a $25 late penalty.
What happens if I miss Georgia's annual registration?
If it's more than 60 days late, the Secretary of State may begin administrative dissolution after notice and a 60-day cure period. A dissolved entity can apply for reinstatement within five years.
Sources
This guide is general information about Georgia law as of October 30, 2026. It is not legal advice, and reading it does not create an attorney-client relationship. Laws change and every case turns on its own facts. Talk to a lawyer about your situation before you rely on a deadline or rule described here.