{"id":13474,"date":"2024-12-02T15:58:34","date_gmt":"2024-12-02T21:58:34","guid":{"rendered":"https:\/\/agrilife.org\/texasaglaw\/?p=13474"},"modified":"2026-04-17T15:10:08","modified_gmt":"2026-04-17T20:10:08","slug":"the-clock-is-ticking-corporate-transparency-act-reporting-reminder","status":"publish","type":"post","link":"https:\/\/agrilife.org\/texasaglaw\/2024\/12\/02\/the-clock-is-ticking-corporate-transparency-act-reporting-reminder\/","title":{"rendered":"UPDATE: Corporate Transparency Act Reporting Reporting Deadline Now January 13, 2025"},"content":{"rendered":"

*Update:\u00a0 On January 23, 2025, the United States Supreme Court lifted the nationwide injunction in Texas Top Cop Shop, LLC v. Garland<\/span>.\u00a0 \u00a0However, a nationwide injunction entered by the United States District Court for the District of Texas remains in place in a separate case, Smith v. US Department of Treasury<\/span>. In ight of that, at this time the reporting deadlines are not in place and the requirement is not being enforced.\u00a0 For the most up to date information, click here<\/a>.<\/em><\/span><\/p>\n

As 2024 draws to a close, there is an important deadline looming for certain LLCs, corporations, limited partnerships and other entities to file a beneficial ownership report with the Financial Crimes Enforcement Network (“FinCEN”) by January 1, 2025.<\/p>\n

\"\"

Photo by Ales Krivec<\/a><\/p><\/div>\n

The Corporate Transparency Act is a new federal law requiring certain entities to report information about the entity itself and any beneficial owners via the FinCEN website.\u00a0 Failure to do so can result in both civil and criminal penalties including fines and jail time.<\/p>\n

These reporting requirements apply to entities that are created by filing documentation with the Secretary of State.\u00a0 In Texas, that would include LLCs, corporations, and limited partnerships.\u00a0 Importantly, it would not include general partnerships.\u00a0 That said, these requirements will apply to most ag-related LLCs, limited partnerships, and corporations.\u00a0 \u00a0For example, if you set up a single-member LLC for your cattle operation for liability purposes, you will need to file a report.\u00a0 If your parents put the farm into a limited partnership where they are the general partner and you are the limited partner, that limited partnership will need to file a report.\u00a0 If your grandparents have their farm in a corporation (a common estate planning strategy in the 1970’s and 1980’s), the corporation is a reporting entity under this law.<\/p>\n

Earlier this year, we did a blog post covering the who, what, when,\u00a0 where and why of the Corporate Transparency Act.\u00a0 For a detailed description of the law and requirements, click here<\/a>.<\/p>\n

If you’d like to hear my discussion with Amber Miller and Ashley Pirtle, both lawyers advising clients on these reports, you can listen to our Ag Law in the Field Podcast episode here<\/a>.<\/p>\n

We would advise you to contact your lawyer or accountant today if you think these requirements may apply to you and to ensure your reporting is filed by January 1, 2025.<\/p>\n","protected":false},"excerpt":{"rendered":"

*Update:\u00a0 On January 23, 2025, the United States Supreme Court lifted the nationwide injunction in Texas Top Cop Shop, LLC v. Garland.\u00a0 \u00a0However, a nationwide injunction entered by the United States District Court for the District of Texas remains in place in a separate case, Smith v. US Department of Treasury. In ight of that, at this time the reporting deadlines are not in place and the requirement is not being enforced.\u00a0 For the most up to date information, click here. As 2024 draws to a close, there… Read More →<\/a><\/span><\/p>\n","protected":false},"author":2444,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[83,10],"tags":[],"class_list":["post-13474","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-transparency-act","category-federal-regulations"],"acf":[],"yoast_head":"\nUPDATE: Corporate Transparency Act Reporting Reporting Deadline Now January 13, 2025 - Texas Agriculture Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/agrilife.org\/texasaglaw\/2024\/12\/02\/the-clock-is-ticking-corporate-transparency-act-reporting-reminder\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UPDATE: Corporate Transparency Act Reporting Reporting Deadline Now January 13, 2025 - Texas Agriculture Law\" \/>\n<meta property=\"og:description\" content=\"*Update:\u00a0 On January 23, 2025, the United States Supreme Court lifted the nationwide injunction in Texas Top Cop Shop, LLC v. 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