State Guide
BOI Filing Texas
BOI filing for Texas LLCs follows federal FinCEN rules, not Texas state rules. File free at fincen.gov/boi. You need an EIN first. ein.so files Form SS-4 for non-residents for $49.
BOI filing for a Texas LLC is a federal FinCEN requirement, not a Texas state filing. You report your Beneficial Ownership Information at fincen.gov/boi, never with the Texas Secretary of State. The filing is free. Most Texas LLCs must report each owner with 25% or more interest. The FinCEN form asks for your EIN, so non-residents get an EIN first. ein.so files Form SS-4 for $49 (4-7 business days) or $97 Express (2-3 business days).
Texas is the second-largest US state economy, with a GDP above $2.4 trillion and no state income tax. That combination draws thousands of LLC formations each year, including many from non-US residents who choose Texas for its size and business reputation. Every reporting company faces a federal obligation that confuses most owners: the Beneficial Ownership Information (BOI) report. This guide explains why BOI is federal and not a Texas filing, who must file, how to file at fincen.gov/boi, and why you need an EIN first. ein.so does not file BOI reports; ein.so files Form SS-4 to get you the EIN the BOI form requires.
| Detail | Information |
|---|---|
| Filed with | FinCEN (federal), not Texas SOS |
| Filing URL | fincen.gov/boi |
| Government fee | $0 (free) |
| EIN needed first | Yes |
| Who must file | Most Texas LLCs and corporations |
| Beneficial owner threshold | 25%+ ownership or substantial control |
| Daily penalty | Up to $500/day |
| Criminal penalty | Up to $10,000 and 2 years |
Federal vs State
Is BOI Filing a Texas State Requirement or a Federal Requirement?
BOI filing is a federal requirement under the Corporate Transparency Act, enforced by FinCEN. It is not a Texas state filing. You report at fincen.gov/boi, not with the Texas Secretary of State or the Texas Comptroller. The same federal rules apply to LLCs in all 50 states.
Many Texas owners assume BOI is a Texas form because their LLC is registered in Texas. It is not. The Corporate Transparency Act created a single federal database at FinCEN. Texas itself does not collect beneficial ownership information. These three filings are separate and none replaces another:
BOI Report (Federal)
Texas Franchise Tax Report (State)
Formation Documents (State)
For the federal rules in detail, see the main BOI filing guide and the BOI filing requirements page.
Who Files
Who Must File a BOI Report for a Texas LLC?
Most Texas LLCs and corporations must file a BOI report with FinCEN. The Corporate Transparency Act lists 23 exemption categories, mostly for large operating companies, banks, and already-regulated entities. A standard small Texas LLC does not fit those exemptions and must file.
You report every beneficial owner. A beneficial owner is any individual who meets either test below:
Two Beneficial Owner Tests
- Ownership test — The individual owns 25% or more of the Texas LLC.
- Substantial control test — The individual directs the company. This covers senior officers such as the CEO, CFO, and any managing member.
A single-member Texas LLC reports one beneficial owner: the sole member. A multi-member LLC reports each member with 25% or more, plus anyone with substantial control. Foreign ownership does not exempt you. A non-resident-owned Texas LLC files the same BOI report and uses a passport as the owner's identification document. Review the BOI for LLC page for member-by-member detail and confirm your status with a CPA.
How to File
How Do You File a BOI Report for a Texas Business?
You file a Texas BOI report online at fincen.gov/boi in about 20 minutes. FinCEN provides a free electronic filing system. You enter the LLC details, the EIN, and each beneficial owner, then upload an ID image. FinCEN confirms receipt immediately at no cost.
Get Your EIN First
Gather Owner Documents
Open the FinCEN BOI Form
Report Each Beneficial Owner
Submit for Free
ein.so does not file BOI reports and does not provide tax advice. ein.so files Form SS-4 so you have the EIN the BOI form requires. For the EIN side, see the EIN application process and the SS-4 form guide.
EIN First
Why Do You Need an EIN Before Filing a Texas BOI Report?
You need an EIN because the FinCEN BOI form asks for your Texas LLC tax identification number, and most reporting companies enter their EIN. Without an EIN, you cannot complete the company section cleanly. The IRS issues the EIN for free; ein.so charges $49 to prepare and fax Form SS-4.
Non-US residents face one extra step. The IRS online EIN tool requires an SSN, which non-residents do not have. The solution is the fax method. You file Form SS-4 by fax to 855-215-1627 and enter your passport number on Line 7b instead of an SSN or ITIN. No SSN and no ITIN are needed for the EIN itself.
| Step | Detail | Cost | Time |
|---|---|---|---|
| Form Texas LLC | File Certificate of Formation with Texas SOS | State fee (confirm with SOS) | Varies |
| Get EIN (ein.so Standard) | File SS-4 by fax, passport on Line 7b | $49 | 4-7 business days |
| Get EIN (ein.so Express) | Same, prioritized | $97 | 2-3 business days |
| IRS direct EIN fee | The IRS charges nothing for the EIN | $0 | 4-7 business days |
| File BOI report | Online at fincen.gov/boi | $0 | About 20 minutes |
See EIN without SSN, EIN for non-residents, and EIN for a bank account for the full non-resident path. Pricing detail lives on the EIN cost and EIN processing time pages.
Non-Residents
How Does a Non-Resident File BOI for a Texas LLC?
A non-resident files the same BOI report as any Texas owner, using a passport as the beneficial owner's identification document. Foreign ownership does not create an exemption. You report your name, date of birth, foreign residential address, and passport number, then upload a passport image at fincen.gov/boi for free.
Non-resident Texas LLC owners carry three linked federal obligations. Track all three:
EIN via Form SS-4
BOI Report to FinCEN
Form 5472 + Pro-Forma 1120
ein.so also offers an ITIN service for owners who need one for tax filing, at $197 Standard or $297 Express. You do not need an ITIN for the EIN or for BOI. Confirm whether you need an ITIN with a CPA. ein.so does not provide tax advice.
Penalties
What Are the Penalties for Missing a Texas BOI Filing?
FinCEN imposes a civil penalty of up to $500 per day for a continuing BOI violation. Willful violations carry criminal penalties of up to $10,000 and up to 2 years imprisonment. These are federal penalties and apply to a Texas LLC identically to an LLC in any other state.
The penalties attach to the company and to the individuals who willfully fail to report or who file false information. Filing at fincen.gov/boi is free, so the cost of compliance is your time, not money. The cost of non-compliance can reach thousands of dollars.
| Violation | Penalty |
|---|---|
| Continuing failure to file | Up to $500 per day |
| Willful failure (criminal) | Up to $10,000 fine |
| Willful violation (criminal) | Up to 2 years imprisonment |
| Filing the report on time | $0 (free at fincen.gov/boi) |
Penalty figures and deadlines under the Corporate Transparency Act have changed during rulemaking. Confirm current penalty amounts and your specific due date with a CPA, and review the BOI penalties and BOI filing deadline pages before you file.
Next Steps
After You Understand Texas BOI Filing
- Get your EIN — the BOI form needs it; ein.so files Form SS-4 for $49 Standard or $97 Express
- File your BOI report — free at fincen.gov/boi, never with the Texas SOS
- Open a US bank account — Mercury and Relay accept non-resident Texas LLC owners
- File Form 5472 — annually for foreign-owned LLCs ($25,000 penalty for non-filing)
- Review costs — see EIN cost and EIN processing time
EIN paths: EIN without SSN | EIN for non-residents | SS-4 form guide. BOI detail: BOI requirements | BOI for LLC | BOI penalties | BOI deadline.
Frequently Asked Questions
Is BOI filing required for a Texas LLC?
Yes, for most Texas LLCs and corporations. BOI filing is a federal requirement under the Corporate Transparency Act, enforced by FinCEN, not by the Texas Secretary of State. You file your Beneficial Ownership Information report at fincen.gov/boi. The Corporate Transparency Act lists 23 exemption categories, mostly for large or already-regulated companies. Confirm your filing duty with a CPA.
Where do I file a BOI report for a Texas business?
You file your Texas BOI report at fincen.gov/boi, the only authorized FinCEN platform. You do not file it with the Texas Secretary of State or the Texas Comptroller. BOI is a federal filing, separate from any Texas state report. The filing is free when you submit it directly to FinCEN. ein.so does not file BOI reports.
Is BOI filing free for Texas LLCs?
Yes. Filing your Texas BOI report directly with FinCEN at fincen.gov/boi costs $0. FinCEN charges no government fee. Some third-party services charge $100 or more to file on your behalf, but the underlying submission is free. You can complete the online form yourself. Compare this to the free IRS EIN, which costs $0 directly.
Do I need an EIN before filing a Texas BOI report?
Yes, in practice. The FinCEN BOI form asks for a tax identification number for your Texas LLC. Most reporting companies enter their EIN. Non-US residents get an EIN by filing Form SS-4 by fax to 855-215-1627, using a passport number on Line 7b. ein.so files your SS-4 for $49 (4-7 business days) or $97 Express (2-3 business days).
What is the penalty for not filing a Texas BOI report?
FinCEN imposes a civil penalty of up to $500 per day for a continuing violation. Willful violations carry criminal penalties of up to $10,000 and up to 2 years imprisonment. These penalties are federal and apply to Texas LLCs the same as in every state. File at fincen.gov/boi to avoid them. Confirm current penalty figures with a CPA.
Who is a beneficial owner of a Texas LLC?
A beneficial owner is any individual who owns 25% or more of the Texas LLC, or who exercises substantial control over it. Substantial control covers senior officers such as the CEO, CFO, and managing member. You report each beneficial owner's name, date of birth, address, and an ID document number on the FinCEN BOI form.
Does a non-resident-owned Texas LLC have to file BOI?
Yes. A Texas LLC owned by a non-US resident must file a BOI report with FinCEN unless it qualifies for one of the 23 exemptions. Foreign ownership does not exempt you. You report the foreign beneficial owner using a passport number as the acceptable identification document. The filing is free at fincen.gov/boi.
Is BOI filing the same as the Texas Franchise Tax report?
No. BOI filing is a federal FinCEN report. The Texas Franchise Tax report and Public Information Report go to the Texas Comptroller. They are separate obligations and neither replaces the other. A Texas LLC can owe both a federal BOI report and a Texas franchise filing in the same year. Confirm your Texas state duties with a CPA.
How long does BOI filing take for a Texas LLC?
Submitting the online BOI form at fincen.gov/boi takes about 20 minutes once you have your EIN and owner documents. FinCEN confirms receipt immediately. The slower step is getting your EIN first. Non-residents wait 4-7 business days with ein.so Standard ($49) or 2-3 business days with Express ($97) before they can complete the BOI form.
What documents do I need for a Texas BOI filing?
You need your Texas LLC legal name, your EIN, the company's principal US address, and for each beneficial owner: full legal name, date of birth, residential address, and an ID document number. Non-resident owners use a passport. You upload an image of the ID document on the FinCEN BOI form. Get your EIN first with ein.so for $49.
Need an EIN? We Handle Everything.
Non-US resident? We file Form SS-4 with the IRS and deliver your EIN by email. Just $49.
Get My EIN for $49