Prior Report BSA Identifier: Where to Find It and Amending an FBAR

The Prior Report BSA Identifier is the unique tracking number the Financial Crimes Enforcement Network (FinCEN) assigns to each beneficial ownership information (BOI) report accepted through the BSA E-Filing System, and you enter it on any later corrected or updated report so the system can link the new submission to the original filing. You’ll find it in the confirmation delivered by email and through the BSA E-Filing System’s secure messaging after your report is accepted. One important boundary before anything else: as of March 26, 2025, FinCEN exempted all U.S.-formed entities from BOI reporting, so the identifier is now practically relevant mainly to foreign-formed companies registered to do business in the United States and to anyone reconciling a filing made before the exemption.¹

What the Identifier Is

Each time the BSA E-Filing System accepts a report, it generates a unique number tied to that specific submission. Think of it as a filing receipt and a tracking code in one. It belongs to the filing, not to a person or a company, which is what distinguishes it from a FinCEN ID. A FinCEN ID is a personal identifier an individual or entity can request to reuse across filings; the BSA Identifier is attached to one report and one report only.

Its job is continuity. When you later submit a correction or an update, entering the original filing’s identifier tells FinCEN which record your new information replaces. Without that link, the system has no reliable way to match the submissions.

Where to Find Your Prior Report BSA Identifier

FinCEN delivers the identifier in two places after a report is accepted: the confirmation email sent to the filer, and the secure messaging inbox inside the BSA E-Filing System. It also appears on the confirmation screen generated at the end of a successful submission. FinCEN does not mail it.

Save the confirmation the moment you receive it. If you closed the browser without downloading it, check your email first, then log back into the BSA E-Filing portal and look in your secure messages. If you truly cannot locate the number, FinCEN’s instructions allow you to enter all zeros in the Prior Report BSA Identifier field. Treat that as a last resort. It weakens the connection between your filings and can slow processing.

When You Need It

Two situations call for the identifier: updating a previously accurate report, and correcting a report that had an error.

An update is required when something in the report has changed since it was filed. Examples include a beneficial owner’s new driver’s license, a change in the company’s legal name, or an ownership shift that moves a different person across the 25-percent threshold. The update must be filed within 30 days of the change. Changes to company applicant information do not trigger an update.²

A correction is required when the original report contained inaccurate information. The 30-day clock starts when the company becomes aware of the inaccuracy or has reason to know about it, not from the date of the original filing.² In both scenarios, you enter the Prior Report BSA Identifier from the filing you are correcting or updating.

How to Use the Identifier on a Corrected or Updated Report

The filing goes through the BOI E-Filing portal at boiefiling.fincen.gov.

Select “File BOIR,” then “Prepare & Submit BOIR” under the online filing option.
Review the warning language and click “I Agree.”
On the Filing Information tab, choose “Correct prior report” or “Update prior report.”
Enter your company’s legal name, tax identification type, and tax identification number exactly as they appeared on the most recent prior filing.
Complete the entire form. The system requires every section, even when only one field is changing.

When you submit, the system produces a new confirmation with a new BSA Identifier for this latest filing.³ Save it. If you later need to file another correction or update, the most recent identifier is the one to reference.

Who Still Needs to File at All

The March 2025 interim final rule redefined “reporting company” to include only entities formed under foreign law that have registered to do business in a U.S. state or tribal jurisdiction through a filing with a secretary of state or similar office.¹ FinCEN also announced it will not enforce BOI penalties against U.S. citizens, domestic reporting companies, or their beneficial owners.⁴

For foreign reporting companies still in scope, initial reports were due by April 25, 2025 if the company registered before March 26, 2025, and are due within 30 calendar days of receiving notice that the U.S. registration is effective for anything registered on or after that date.¹ If you filed a BOI report before the exemption took effect for a domestic entity, FinCEN has not required you to do anything with that filing. Your identifier stays in your records, but no correction or update is required going forward.

The 90-Day Safe Harbor for Corrections

If you have reason to believe a previously submitted report contains inaccurate information, you can avoid civil and criminal penalties by voluntarily submitting a corrected report within 90 days of the original filing.⁵ The safe harbor does not apply if you knew the information was inaccurate when you originally filed and were attempting to evade the reporting requirements. This window is more generous than the standard 30-day correction deadline, and it’s the cleanest path when you catch an error early. On that corrected filing, the Prior Report BSA Identifier from the original submission is what ties everything together.

1
Financial Crimes Enforcement Network. FinCEN Removes Beneficial Ownership Reporting Requirements for US Companies and US Persons
2
Financial Crimes Enforcement Network. Beneficial Ownership Information Frequently Asked Questions
3
Financial Crimes Enforcement Network. BOIR E-File Online Step-by-Step Instructions
4
Financial Crimes Enforcement Network. Beneficial Ownership Information Reporting
5
Office of the Law Revision Counsel. 31 USC 5336 – Beneficial Ownership Information Reporting Requirements