Companies required to report are called reporting companies. There are two types of reporting companies:

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• Domestic reporting companies are corporations, limited liability companies, and any other entities created by the filing of a document with a secretary of state or any similar office in the United States.

• Foreign reporting companies are entities (including corporations and limited liability companies) formed under the law of a foreign country that have registered to do business in the United States by the filing of a document with a secretary of state or any similar office.

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**Note some entities are exempt from the reporting requirements. Carefully review the qualifying criteria before concluding that your company is exempt.