How to File BOI Report in Virginia – Ultimate Guide (2024)


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How to file a BOI Report in Virginia: Since the Corporate Transparency Act, the Beneficial Ownership Information (BOI) principle has become an important aspect of the regulatory framework for Limited Liability Companies, Corporations, and all types of business structures. This act aims to increase transparency and fight against illegal financial activities by requiring businesses to disclose information about beneficial owners. In Virginia, companies must comply with these BOI reporting obligations, and this guide will give a comprehensive overview of the processes involved, entities affected, and compliance actions that must be put in place.

Virginia, also known as The Old Dominion, has a population of 8,820,504. That makes the state small business friendly. According to the act, small and medium-sized businesses have to file BOI reports. In this article, LLCBuddy editors shared the latest update and mandate on filing BOI reports in Virginia

What is Beneficial Ownership in Virginia?

Beneficial ownership in Virginia entails individuals who own or control an entity ultimately even though legal ownership rests with some other person. These persons may have significant influence over it or hold substantial interest therein as owners. Identifying who qualifies as a beneficial owner is a critical first step in complying with BOI reporting requirements. To be a beneficial owner, one must meet at least one of the following:

  1. Has direct or indirect ownership of 25% or more of the entity’s equity interests
  2. Directly or indirectly exercises significant control over the entity

It should be noted that beneficial ownership can involve complicated ownership structures; therefore entities should conduct thorough assessments of their organizational structure and holdings.

Beneficial Ownership Information Reporting

The BOI (Beneficial Ownership Information) Report is a memo or document that every small and medium-sized business (exemption applicable) has to file with the Financial Crimes Enforcement Network (FinCEN). In Virginia, any LLC that is eligible to enlist under the reporting company must file the BOI Report within the given period.

It is not only mandatory for all businesses in Virginia but also can lead to heavy monetary penalties along with imprisonment. There are many reasons why the Corporate Transparency Act was started and BOI Report filing becomes mandatory for all businesses in Virginia.

BOI Reporting Companies (Entities) in Virginia

Not every company, located in Virginia, is required to file BOI reports with FinCEN. Only the eligible companies (Reporting Companies) are liable to file the BOI report. Following are the requirements for BOI reporting,

Entities Required to Report

There are certain entities that are considered “Reporting Companies” as per the Corporate Transparency Act and must report beneficial ownership information. Normally, these include:

Exempted Entities

However, it is important to note that there are certain entities in Virginia that do not have BOI reporting requirements such as;

corporate-act
  • Sole proprietorships or any business structure that does not require registration under Virginia SOS.
  • Large entities (more than 20 employees with $5M revenue)
  • Tax-exempt organizations
  • Inactive entities meeting specific criteria
  • Subsidiaries of exempt entities
  • Complex ownership that is not publicly known

For PLLCs, selected types of companies get to file BOI reports. Small PLLCs that do not meet the eligibility of reporting companies are exempted from filing BOIR. Besides, PLLCs that are already under stringent regulatory authority like the medical or law field, might get an exemption too.

List of Entities Exempted from BOI Reporting According to FinCEN

  • Securities reporting issuer
  • Governmental authority
  • Bank
  • Credit union
  • Depository institution holding company
  • Money services business
  • Broker or dealer in securities
  • Securities exchange or clearing agency
  • Other Exchange Act registered entity
  • Investment companies or investment advisers
  • Venture capital fund adviser
  • Insurance company
  • State-licensed insurance producer
  • Commodity Exchange Act registered entity
  • Accounting firm
  • Public utility
  • Financial market utility
  • Pooled investment vehicle
  • Tax-exempt entity
  • Entity assisting a tax-exempt entity
  • Large operating company
  • Subsidiary of certain exempt entities
  • Inactive entity

Entities should review their classification carefully in order to ascertain if they fall under the requirement for reporting or qualify for an exemption. It is recommended to consult an expert before you start filing your BOI Report. Also, not only the above-mentioned sectors but also the size and structure of the business matters when it comes to filing the report. Hence, it is important to consult an expert beforehand.

How to File a BOI Report in Virginia?

In Virginia, you can file your BOI report in two ways. The report can be filed online or offline. The process is pretty simple. There is an online and offline (PDF) form available. The reporting company in Virginia has to fill up the form and submit it within the given time. Here are the steps to file the BOIR in Virginia

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Online BOI Report Filing in Virginia

  • Step 1: For online filing, reporting companies in Virginia are required to visit the FinCEN BOIR e-filing page.
  • Step 2: The first page shows 4 options, Initial Report, Correct Prior Report, Update Prior Report, and Newly Exempt Entity.
  • Step 3: For the fresh filing, select Initial Report and click NEXT.
  • Step 4: On the next page, fill out the form for Reporting Company and ask for FinCEN ID.
  • Step 5: The ‘Company Applicant’ page comes up next. Add the details wherever is required.
  • Step 6: The next page shows the details of the Beneficial Owner(s). Also, mention if there is an exemption.
  • Step 7: Submit the online form after sharing your name and email on the final page.
BOI reporting e-filing

Offline BOI Report Filing in Virginia

  • Step 1: For offline filing, visit the FinCEN BOI Report filing page
  • Step 2: Download the PDF form from the ‘Prepare BOIR’ option
  • Step 3: The PDF form requires Adobe Reader 8 or higher, make sure you have this version installed on your device.
  • Step 4: Save the form on your device.
  • Step 5: Fill it up with the correct information. Make sure to select the ‘Initial Report’ if you’re filing it afresh. For correction or updating the previous form, select the other options.
  • Step 6: Once filled up, upload the form on the site by clicking on ‘Submit BOIR’.
  • Step 7: On the Submit page, you will have to provide your name and email. Click on the ‘upload document’ section to upload the PDF form and submit it.
BOI offline filing

Reporting Process and Timeline

BOI Reporting effectively becomes mandatory from January 1, 2024, in Virginia and the rest of the United States. All the LLCs in Virginia, Corporations, and other types of businesses registered under Virginia Secretary of State will have to file the report within the given time.

  • Entities in Virginia incorporated or registered before January 1, 2024, will have to file their BOI report before January 1, 2025.
  • Entities in Virginia incorporated or registered on or after January 1, 2024, will have to file their BOI report within 90 working days from the date of completion of company registration with Virginia SOS or similar authority.
  • Entities in Virginia incorporated or registered on or after January 1, 2025, will have to file their BOI report within 30 working days from the date of completion of company registration with Virginia SOS or similar authority.

Penalties for Non-Compliance with CTA (BOI Report Filing)

The authority decides to make it more difficult for the companies that fail to comply with the Corporate Transparency Act or BOI report filing. Following are the monetary and other penalties for non-compliance,

  • The Civil Penalty for missing the deadline in Virginia is $500 a day for the company
  • The Criminal Penalty for not filing the BOI Report in Virginia is $10,000
  • Continuing violating rules and non-compliance in Virginia can lead to 2 years imprisonment

The FinCEN makes sure that every reporting company must file the BOI report as soon as they meet the eligibility criteria. The penalty is heavy, especially for small businesses in Virginia.

BOI Reporting Required Information in Virginia

The Beneficiary Ownership Information consists of some confidential information about the LLC owners in Virginia. The compulsory information to be given in respect of each beneficial owner includes:

business requirement
  • Reporting Company legal name
  • Alternative or DBA Name (if any)
  • Tax Identification type
  • Country/Jurisdiction of Formation
  • Address (number, street, and apt. or suite no.)
  • Individual’s Full Legal Name
  • Date of birth
  • Current Address
  • Identifying document (Type, Number, Issuing Jurisdiction, Image)
  • Beneficial Owner Details (Legal Name, FinCEN ID, Address, DOB)

Entitles should confirm that the information given is correct and up-to-date as any inconsistencies or inaccuracies may attract penalties.

Ensuring their BOI reports are accurate and updated is a responsibility that these bodies have. Disputes or concealed information, therefore, need to be attended to quickly and openly as this is essential in compliance maintenance. Should organizations fail to do this, they may invite increased scrutiny with possible penalties imposed against them.

Privacy and Data Security

While the requirements for BOI reporting in Virginia aim at increasing transparency levels, there are practical challenges faced by entities regarding the identification and disclosure of beneficial ownership information. These may include:

  • Complexity in identifying beneficial ownership for entities with intricate ownership structures or multi-layered holding companies.
  • Difficulties in obtaining accurate and up-to-date information from beneficial owners, particularly where ownership interests are held indirectly or via intermediaries.
  • This places an additional burden on small businesses which will find it hard to deploy enough resources and personnel to deal with compliance matters.

Entities can overcome these hurdles through engagement of professionals’ advice; and having internal mechanisms that strengthen their capacity to communicate with their beneficiaries.

Regulatory and Legal Considerations

In addition to the issues above, entities in Virginia must also navigate numerous regulatory and legal considerations when reporting BOI. These include:

  • Balancing transparency with legitimate privacy concerns, especially for individuals who may be exposed to personal safety risks or other sensitive situations.
  • Addressing international implications and cross-border ownership structures since BOI reporting requirements can vary across jurisdictions.
  • Compliance with other relevant legislations such as anti-money laundering (AML) laws and know-your-customer (KYC) regulations is necessary as well.

What helps entities address these concerns is consulting the legal fraternity on changes occurring within the regulatory space.

Anticipated Changes and Updates

With time, FinCEN together with other relevant agencies will provide further guidance on complying with these reporting requirements as financial crime evolves. For instance, new changes could affect how they comply with these requirements. Additionally, in the future, there is a possibility of expanding or modifying the reporting requirements to deal with emerging issues or any possible loopholes.

Impact on Businesses and Financial Sector in Virginia

The introduction of BOI reporting requirements will have profound effects on both corporate entities and the financial sector as a whole. Likely consequences could include:

  • Increased administrative burdens and compliance costs for firms, especially at the early stages of implementation.
  • Enhanced due diligence procedures by financial institutions to verify the accuracy of BOI reports and identify potential red flags.
  • Business practices may change leading to ownership structures that are more flexible to fit into new transparency needs.
  • Entities that have complex ownership arrangements or those operating internationally may face some difficulties.

Nonetheless, in the long run, it can be expected that this law would go towards creating an environment where business is transparent and accountable thus enhancing trust and integrity within the financial system.

Significance of Reporting Beneficial Ownership Information

Reporting BOI is essential for several reasons. We have come up with three main reasons that CTA pointed out for having BOI reporting.

business
  • Preventing Illegal Activities: Identifying true owners helps to combat money laundering, terrorist financing, and other financial crimes in Virginia since bad actors cannot hide behind complex corporate structures.
  • Enhancing Transparency: It ensures corporate transparency and accountability so that entities cannot operate under cover but are required to reveal who their beneficial owner(s) are.
  • Facilitating Law Enforcement: Accurate data on BOI allows law enforcement authorities to investigate and prosecute fraudulent activities better thus protecting a fair business environment.

Starting an LLC in Virginia or forming a corporation in Virginia can be an eyewash of hiding other shady activities or illegal businesses. Companies often create shell companies to money launder. This reporting was started to prevent such activities in Virginia.

State Specific Data: Virginia

Capital and Incorporation

  • The capital of Virginia is Richmond.
  • The population of Virginia: 8,820,504
  • The Annual GDP of Virginia: 654,573
  • Incorporation in Virginia can be done through various methods including online and offline. For more details, visit Virginia Secretary of State.
  • Incorporation Method in Virginia (Online): Get the eForm from the SOS site, login/subscribe to the site, fill up the form, submit online
  • Incorporation Method in Virginia (Offline): Send the form by mail to or drop it off in person at State Corporation Commission, Clerk’s Office, P.O. Box 1197, Richmond, VA 23218-1197

Filing Fees

  • LLC Initial Filing Fee: $100
  • LLC Amendment Fees: $25
  • Annual Fee: $50
  • DBA Filing Fee: $10
  • Incorporation Fee: $100 for online and by mail filing or in person filing
  • Registered Agent Change Fee: $0
  • Corporate Amendment Fee: $25

Important Offices

  • State Tax Office: Virginia Department of Taxation
  • State Insurance Office: Virginia State Corporation Commission, Bureau of Insurance
  • Secretary of State Address: State Corporation Commission, Clerk’s Office, P.O. Box 1197, Richmond, VA 23218-1197
  • Department of Treasury: Department of the Treasury Internal Revenue Service Center – Kansas City, MO 64999 Fax: 855-887-7734​

Key Contacts

  • Form 2335 Mailing Address: Department of the Treasury Internal Revenue Service Center – Kansas City, MO 64999 Fax: 855-887-7734​
  • Filing Method for DBA: three methods, online, by mail, and in person filing.
  • Filing Fee for DBA: $10
  • Online Filing for DBA: For online filing, check the State Corporation Commission (SCC) of the Commonwealth of Virginia website
  • Offline Filing for DBA: For filing offline in Virginia, you must send the accomplished DBA filing form to the Virginia State Corporation Commission, P.O. Box 1197, Richmond, VA 23218 or drop it off in person at 1300 East Main Street, Richmond, VA 23219.

By staying compliant with the BOI reporting requirements and leveraging the resources available in Virginia, businesses can ensure they meet all regulatory obligations efficiently.

FAQs

How do I file a BOI report in Virginia?
You can file a BOI report in Virginia by contacting the Virginia Department of Health.
What information do I need to include in a BOI report in Virginia?
In Virginia, you will need to include your personal information, details of the incident, and any relevant supporting documentation.
Is there a deadline for filing a BOI report in Virginia?
Yes, there is a deadline for filing a BOI report in Virginia. It is best to file as soon as possible after the incident occurs.
Can I file a BOI report in Virginia anonymously?
In Virginia, you may not file a BOI report anonymously. Your identity will be kept confidential, but it is important to provide your contact information for follow-up if needed.
What happens after I file a BOI report in Virginia?
After filing a BOI report in Virginia, the Virginia Department of Health will investigate the incident and take appropriate action based on their findings.
Am I protected from retaliation after filing a BOI report in Virginia?
In Virginia, there are laws in place to protect individuals from retaliation after filing a BOI report. If you experience retaliation, you can report it to the appropriate authorities.
Can I file a BOI report in Virginia on behalf of someone else?
If you are filing a BOI report on behalf of someone else in Virginia, you will need their permission and consent to do so.
Is there a statute of limitations for filing a BOI report in Virginia?
The statute of limitations for filing a BOI report in Virginia may vary depending on the nature of the incident. It is best to file as soon as possible to ensure a timely investigation.
Can I file a BOI report in Virginia online?
Yes, you can file a BOI report in Virginia online through the Virginia Department of Health’s website.
Are there any fees associated with filing a BOI report in Virginia?
There are no fees associated with filing a BOI report in Virginia. It is a free and confidential process.
How long does it typically take to receive a response after filing a BOI report in Virginia?
The timeframe for receiving a response after filing a BOI report in Virginia can vary depending on the complexity of the case. You may expect to hear back within a few weeks to a few months.
Can I submit additional information after filing a BOI report in Virginia?
In Virginia, you may submit additional information to the Virginia Department of Health after filing a BOI report if new details emerge or if you have supporting documentation to provide.
What should I do if I have concerns about the handling of my BOI report in Virginia?
If you have concerns about the handling of your BOI report in Virginia, you can contact the Virginia Department of Health to address any issues or questions you may have.
Can I file a BOI report in Virginia if the incident occurred out of state?
If the incident occurred out of state, you should still file a BOI report in Virginia if you reside in the state or if the incident involves a Virginia-based entity.
Are there specific requirements for filing a BOI report in Virginia for certain types of incidents?
Certain types of incidents may have specific requirements for filing a BOI report in Virginia. It is important to follow the guidelines outlined by the Virginia Department of Health.
What is the role of the Virginia Department of Health in processing BOI reports?
The Virginia Department of Health is responsible for investigating and processing BOI reports to ensure compliance with regulations and protect public health.
Can I request a copy of my BOI report in Virginia?
In Virginia, you may request a copy of your BOI report from the Virginia Department of Health for your records or legal purposes.
Are there any resources available to help me understand the BOI report filing process in Virginia?
Yes, there are resources available online through the Virginia Department of Health’s website to help individuals understand the BOI report filing process in Virginia.
Can I file a BOI report in Virginia if the incident occurred more than a year ago?
The timeframe for filing a BOI report in Virginia may vary depending on the incident. It is best to contact the Virginia Department of Health directly to discuss your specific situation.
Is there a specific form that I need to use to file a BOI report in Virginia?
Yes, there is a specific form that you will need to fill out to file a BOI report in Virginia. You can find the form on the Virginia Department of Health’s website.
Can I file a BOI report in Virginia if I am a minor?
If you are a minor in Virginia, you can file a BOI report with the assistance of a parent or legal guardian.
What should I do if I witness an incident that should be reported in Virginia?
If you witness an incident that should be reported in Virginia, you should report it to the appropriate authorities as soon as possible to ensure a timely response.
Can I file a BOI report in Virginia if I am an employee of the entity involved?
Yes, you can file a BOI report in Virginia if you are an employee of the entity involved. Your report will be kept confidential, and you are protected from retaliation under Virginia law.
What is the purpose of filing a BOI report in Virginia?
The purpose of filing a BOI report in Virginia is to report incidents that pose a risk to public health and safety, and to help prevent similar incidents from occurring in the future.
Can I file a BOI report in Virginia if I am not a resident of the state?
If you are not a resident of Virginia but the incident occurred in the state, you can still file a BOI report in Virginia.
Can I file a BOI report in Virginia for incidents that occurred in a healthcare facility?
Yes, you can file a BOI report in Virginia for incidents that occurred in a healthcare facility. It is important to report any incidents that may compromise patient safety.
Are there any legal protections in place for individuals who file BOI reports in Virginia?
Yes, there are legal protections in place for individuals who file BOI reports in Virginia to protect them from retaliation or discrimination as a result of reporting an incident.
Can I file a BOI report in Virginia anonymously if I fear retaliation?
In Virginia, you may not file a BOI report anonymously, but your identity will be kept confidential to protect you from retaliation. It is important to provide contact information for follow-up if needed.
What information do I need to file a BOI report in Virginia?
You will need to have your business’s tax identification number and financial information ready when filing a BOI report in Virginia.
Can I file a BOI report in Virginia if I have multiple business locations?
Yes, you can file a BOI report in Virginia for each business location separately or combine them into one report.
How do I report my business’s gross receipts on a BOI report in Virginia?
You will need to report your business’s gross receipts based on your Virginia tax records or federal tax returns when filing a BOI report in Virginia.
What penalties can I face for not filing a BOI report in Virginia?
Failure to file a BOI report in Virginia can result in penalties, including fines and suspension of your business license.
Can I file a BOI report in Virginia if my business didn’t make any sales?
Yes, you still need to file a BOI report in Virginia even if your business didn’t make any sales during the tax year.
How can I pay the taxes owed from my BOI report in Virginia?
You can pay the taxes owed from your BOI report in Virginia online through the Virginia Department of Taxation website or by check.
Are there any exemptions or deductions I can claim on my BOI report in Virginia?
Yes, there are certain exemptions and deductions that you may be eligible for when filing a BOI report in Virginia, such as credits for job creation or research and development.
Can I file an extension for my BOI report in Virginia?
Yes, you can file an extension for your BOI report in Virginia, but you must request it before the original due date and pay any estimated taxes owed.
How can I amend a BOI report in Virginia?
You can file an amended BOI report in Virginia by submitting a new report through the Virginia Department of Taxation website and indicating that it is an amendment.
Do I need to keep records of my BOI report in Virginia?
Yes, you should keep copies of your BOI report and any supporting documentation for at least three years in case of an audit by the Virginia Department of Taxation.
Can I file a BOI report in Virginia if my business is registered as a corporation?
Yes, regardless of the legal structure of your business, you must file a BOI report in Virginia if you are subject to the Virginia Business, Professional, and Occupational License tax.
Can I file a BOI report in Virginia if my business is based in another state?
Yes, if your business has nexus in Virginia and is generating gross receipts in the state, you must file a BOI report in Virginia.
How do I request a refund for overpaid taxes on my BOI report in Virginia?
You can request a refund for overpaid taxes on your BOI report in Virginia by contacting the Virginia Department of Taxation and providing documentation to support your claim.
Can I file a BOI report in Virginia if my business is a sole proprietorship?
Yes, as a sole proprietorship, you are still required to file a BOI report in Virginia and pay the associated taxes on your business’s gross receipts.
What is the fee for filing a BOI report in Virginia?
The fee for filing a BOI report in Virginia varies depending on the amount of gross receipts generated by your business during the tax year.
Do I need to file a BOI report in Virginia if my business is tax-exempt?
Yes, even if your business is tax-exempt, you still need to file a BOI report in Virginia and indicate your exempt status when filing.
Can I file a BOI report in Virginia if my business is a nonprofit organization?
Yes, nonprofit organizations are also required to file a BOI report in Virginia if they are subject to the Virginia Business, Professional, and Occupational License tax.
Are there any online resources to help me file a BOI report in Virginia?
Yes, the Virginia Department of Taxation website provides detailed instructions and resources to help you file a BOI report in Virginia.
How can I contact the Virginia Department of Taxation for assistance with filing a BOI report?
You can contact the Virginia Department of Taxation by phone or email if you need assistance with filing a BOI report in Virginia.
Can I file a BOI report in Virginia if I don’t have a physical location in the state?
Yes, if your business generates gross receipts in Virginia, you are still required to file a BOI report in the state even if you don’t have a physical location there.
How do I calculate the taxes owed on my BOI report in Virginia?
You can calculate the taxes owed on your BOI report in Virginia by multiplying your business’s gross receipts by the applicable tax rate based on the classification of your business.
What type of businesses are required to file a BOI report in Virginia?
The Virginia Business, Professional, and Occupational License tax applies to most businesses operating in the state, regardless of legal structure or industry.
Can I file a BOI report in Virginia if my business is a partnership?
Yes, each partner in a partnership must file a separate BOI report in Virginia based on their share of the business’s gross receipts.
How long does it take to process a BOI report in Virginia?
The processing time for a BOI report in Virginia can vary, but you should receive confirmation of receipt and any applicable tax liabilities within a few weeks of filing.
What documentation do I need to submit with my BOI report in Virginia?
You may be required to submit additional documentation, such as federal tax returns or financial statements, along with your BOI report in Virginia to support your reported gross receipts.
Can I file a consolidated BOI report in Virginia for multiple businesses under the same ownership?
Yes, if you own multiple businesses that are in a controlled group or meet other criteria, you can file a consolidated BOI report in Virginia for those businesses.

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In Conclusion

In the world of business, conducting illicit monetary transactions is not a new thing. To prevent that the Corporate Transparency Act came into the picture. Businesses in Virginia, especially, small and medium businesses must file the Business Ownership Information Report to combat growing financial crimes. In Virginia, the companies must understand the obligations to comply with the rules.

In Virginia, before you start filing the BOI Report, there are a few important points to note. Important points worth noting are:

  • Identifying beneficial owners from their control or ownership interests over the entity.
  • Reporting accurate information at all times including names, dates of birth, addresses, and identification details about beneficiaries.
  • Timely filing of the initial reports and updating the reports in case of changes.
  • When required, involve reputable third-party service providers to assist in the filing process.
  • Ensure compliance with relevant penalties for non –compliance.
  • Deal with practical challenges and legal issues related to BOI reporting.
  • Keep abreast of future developments and advice from relevant bodies.

Filing the BOI Report does not require complicated steps, however, it definitely requires an expert to proceed. We recommend TailorBrands, one of the best LLC formation services that not only offers free LLC formation but also offers BOI Reporting at a very reasonable cost.

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