Is my business too small to be required to file a BOI report? 5 months ago Updated There are no minimum revenue requirements for having to report BOI. Related articles Are inactive entities exempt from BOI requirements? What is an inactive entity exemption? Compliance Quiz - How do we determine if we are exempt from filing a BOI report? If my legal entity only passively holds property - and is otherwise inactive - do I need to file BOI? What are the exemptions from filing a BOI report? Does a reporting company qualify for the large operating company exemption if it is run from a personal residence?