Yes. A corporation treated as a pass-through entity under Subchapter S of the Internal Revenue Code (an "S Corporation" or "S-Corp") that qualifies as a reporting company—i.e., that is created or registered to do business by filing a document with a secretary of state or a similar office and does not qualify for any exemptions to the reporting requirements—must comply with the reporting requirements. The S-Corp’s pass-through tax structure does not affect its BOI reporting obligations. Specifically, pass-through treatment under Subchapter S does not qualify an S-Corp as a "tax-exempt entity" under FinCEN BOI reporting regulations.