Headline: “BOI Reporting and Hiring International Employees: What US Businesses Need to Know (2025–2026)” Lead: brief summary of FinCEN IFR change (domestic companies exempt; foreign reporting companies must file) and why employers should care when hiring international staff. Sections: 1) FinCEN update at a glance (IFR summary and deadlines) 2) Who counts as a reporting company? 3) Who is a beneficial owner vs ordinary employee? 4) What information FinCEN requires (what to collect from foreign beneficial owners) 5) Payroll & immigration compliance check (I-9, W-4, withholding, ITIN/SSN, forms) 6) State-level filings & what to double-check 7) Practical checklist & sample template for collecting BOI-friendly info from hires 8) Next steps: where to file, when to consult counsel, links to primary sources.