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Resources

Internal Revenue Service (IRS)Internal Revenue Service - Direct PayOregon Department of Revenue (ODR)Oregon Revenue OnlineCORPNET

Beneficial Ownership Reporting (BOI)


 On March 2, 2025, the Treasury Department announced it will not enforce any penalties or fines associated with the Beneficial Ownership Information (BOI) reporting rule under the existing regulatory deadlines, and further not enforce any penalties or fines against U.S. citizens or domestic reporting companies or their beneficial owners after the rule changes take effect. The Treasury also announced that it will further issue a proposed rulemaking that will narrow the scope of the rule to foreign reporting companies only. 

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