What changed

When I first wrote this post in late 2024, the rules were bouncing back and forth in the courts, and most LLCs, including a lot of doula practices, were being told to file Beneficial Ownership Information (BOI) with FinCEN.

In March 2025, FinCEN paused that requirement for businesses formed in the U.S. In August 2026, it made the change permanent. Under the final rule, a business formed under U.S. law is no longer a “reporting company,” so there is nothing to file.

Who still has to file

Only foreign companies that register to do business in a U.S. state, and only for their owners who are not U.S. persons. That is not the situation for almost any doula reading this.

What if you already filed?

You do not need to do anything. FinCEN has said it will remove information about U.S. persons from its BOI database on its own.

What still matters for your LLC

BOI was a federal filing. Your state has its own rules for keeping an LLC in good standing, such as an annual report or fee, and those did not change. Check with your state’s business filing office, or ask your accountant at tax time.

If you are setting up your practice, my doula business setup guide walks through every step in order, from your business name to your first-year budget.

A quick note

This is not legal or financial advice. If your situation is unusual, check with a tax or legal professional.

Sources

• FinCEN, Beneficial Ownership Information Reporting: https://www.fincen.gov/boi
• U.S. Department of the Treasury press release: https://home.treasury.gov/news/press-releases/sb0603
• Federal Register, Beneficial Ownership Information Reporting Requirement Revision (August 14, 2026): https://www.federalregister.gov/documents/2026/08/14/2026-16576/beneficial-ownership-information-reporting-requirement-revision