On December 26, 2024, a panel of judges reversed the previous lift of the nationwide block (which was released three days earlier). As a result, at the post, there is a preliminary injunction in place so no BOI reporting is legally required.
Keep in mind that this is still in the preliminary injunction phase, so it is not a final resolution on the topic. More changes might happen in the next days.
Link Tax Adviser – Appeals court reinstates injunction that halts BOI enforcement
Link Forbes – In Whiplash Maneuver, Court Rules Beneficial Ownership Information (BOI) Reporting Requirements Are On Hold
