Entities required to file a Beneficial Ownership Information Report (BOIR) include corporations, limited liability companies (LLCs), partnerships, and trusts. These entities must provide detailed information about their beneficial owners, who are individuals with significant control over the entity, as well as their legal representatives, such as officers, directors, and managers.

The BOIR is essential for compliance with the Corporate Transparency Act and plays a critical role in preventing money laundering and terrorist financing by ensuring transparency about who controls and directs these entities.