LLC or Corporation for a Peptide Brand: Liability, Taxes and Banking

TL;DR

Start with an LLC unless you have a reason to need a corporation. The SBA says an LLC protects your personal assets from the business's lawsuits and bankruptcy in most instances, while corporations require more extensive record keeping, processes, and reporting.

Tax is the real difference. The IRS treats a single member LLC as part of the owner's tax return unless it elects corporate treatment with Form 8832. A corporation pays income tax on its own profits, and the SBA notes those profits can be taxed again when paid out as dividends.

Confirm the choice with an accountant before you file.

Key Facts

Inside an LLC, you still choose how it is taxed. The IRS treats a single member LLC as disregarded from its owner and an LLC with two or more members as a partnership, unless the LLC files Form 8832 to be treated as a corporation. Decide that election with an accountant, since it changes what you file.

Choosing a Registered Agent for Your Peptide LLC

A registered agent receives legal mail for your LLC. The agent must have a physical street address in the state where you form the company. A post office box is not enough. The agent must be open during normal business hours to sign for papers. You can act as your own agent if you live in that state. Many owners hire a commercial agent for privacy and steady coverage.

Using a commercial agent keeps your home address off the public record. This matters for a peptide brand because customers and vendors may search the state database. A third party agent also tracks annual report due dates. The cost is often between fifty and three hundred dollars per year. You still list the agent on your formation papers and on any foreign qualification filing.

Privacy and Public Records

State filing pages show the agent name and address to anyone who looks. If you use your home address, that data becomes easy to find. A private mailbox may not meet the street address rule in some states. A commercial agent solves this by using its own office address. Your name still appears as the organizer or member in most states.

Some states let you list only the agent and not the members. Check your state form before you file. You can also use a law firm as your agent. The goal is to keep personal details away from casual searches. This reduces unwanted mail and keeps your home life separate from the brand.

Changing Agents Later

You can switch agents after you form the LLC. Most states charge a small fee to update the record. You file a simple change of agent form online. The new agent must sign the form to accept the role. Do not let the old agent lapse before the new one is in place.

If you move to a new state, you may need a new agent there. Your home state agent stays for the original filing. The foreign state filing needs its own agent with a local address. Keep both agent names in one file so you can renew on time.

Drafting an Operating Agreement for a Peptide Brand

An operating agreement sets the rules for your LLC. It lists who owns what share and who can sign contracts. It also states how profits are split and how a member can leave. Banks often ask for this paper when you open an account. A clear agreement helps you avoid fights later. Even a single member LLC should have one.

For a peptide brand, the agreement should name the business purpose. You can say the company sells research peptides and lab supplies. Do not state any human use or health claim. The agreement should also say that all sales follow research use only rules. This keeps your internal records clean and consistent.

Single Member Basics

A one owner LLC still needs a short operating agreement. It shows that you treat the LLC as a separate entity. This helps protect your personal assets if you are ever sued. The paper can be two or three pages long. It should state that you own one hundred percent of the units.

You should also name a successor if you die or become unable to run the business. This avoids a gap in control. Keep the signed copy with your formation papers. Give a copy to your bank and your accountant if they ask for it.

Multi Member Rules

With two or more owners, the agreement must cover voting and payouts. State whether votes are equal or based on ownership share. Say how often you will distribute profits. Also state what happens if one owner wants to sell or leave. A buyout formula prevents a long dispute.

For a peptide brand, add a rule about who can approve product labels and payment accounts. This keeps one owner from making a risky claim without the other knowing. Both owners should sign the agreement and keep a dated copy. Review it once a year or after any big change.

Setting Up Accounting and Bookkeeping for an LLC

Good books keep your LLC separate from your personal money. Open a business checking account and run all sales through it. Track every cost for materials, shipping, and software. Use a simple spreadsheet or low cost software. Save receipts as PDF files with clear names. This makes tax time easier and shows the LLC is real.

For a peptide brand, you should also track lot numbers and order dates. This is not just for taxes. It helps you answer a customer question or a chargeback. Keep a log of each product name, amount, and date shipped. Do not record any human use data. Only record the sale and the research use notice.

Why to Keep Personal and Business Funds Separate

Never pay a personal bill from the business account. Never buy lab stock with your personal card and forget to log it. If you must use personal funds, write a note and repay the LLC. This is called an owner contribution or a loan. Keep a clear paper trail for each transfer.

Mixing funds can weaken your liability shield. A court may say the LLC is not a true separate entity. That puts your personal assets at risk. The IRS also looks for mixed accounts in an audit. Clean books are the cheapest insurance you can buy.

Tracking Inventory and Cost of Goods

Your cost of goods sold includes the price you pay for peptides, vials, labels, and shipping boxes. Track each purchase by date and supplier. When you sell a unit, match it to its cost. This gives you a true profit number each month. It also helps you set prices that cover all costs.

Do not guess at inventory value. Count stock at least once a quarter. Write down any broken or expired items and remove them from the count. For research peptides, note the storage condition and the lot number. This keeps your books accurate and your product records ready for review.

Handling Sales Tax for a Peptide LLC

Sales tax rules depend on where your customer is located. Most states tax tangible goods unless a clear exemption applies. Research peptides are often treated as taxable lab supplies. You must collect tax in states where you have nexus. Nexus means a physical or economic link to that state. A home office or a warehouse can create nexus.

Many states set a sales threshold for remote sellers. Once your sales pass that level, you must register and collect tax. The threshold is often one hundred thousand dollars or two hundred orders per year. Check each state where you sell. The SBA business structure guide can help you plan your tax duties.

Nexus and Remote Sales

Nexus can start with a small storage unit or a local employee. Even a laptop used at a trade show can count in some states. Once you have nexus, you must file returns on time. The return may be monthly, quarterly, or yearly based on your sales volume. Late filing leads to fines and interest.

For a peptide brand, keep a list of states where you ship the most. Review that list each quarter. If you cross a state threshold, register right away. Do not wait for a notice from the state. A proactive step saves you from a large back tax bill.

Exemption Certificates

Some buyers may claim a sales tax exemption. A lab or university may give you a resale or research certificate. You must keep that form on file before you skip the tax. The form must be filled out fully and signed. If it is not valid, you still owe the tax.

Do not accept a verbal claim of exemption. Ask for the state form or a valid multi state certificate. Store it with the order record. If you are audited, the state will ask to see these forms. Missing forms mean you pay the tax out of your own pocket.

Managing Contracts and Vendor Agreements

Your LLC will sign contracts with suppliers, shippers, and payment processors. Each contract should name the LLC as the party, not you as a person. Sign your name only as an officer or member of the LLC. This keeps the liability inside the company. Read the terms for fees, chargebacks, and data use before you sign.

For a peptide brand, vendor contracts should state that all products are for research use only. Ask your supplier to confirm this in writing. Keep a copy of each signed agreement in a secure folder. If a vendor changes its terms, review the update before you accept it. A short email trail can protect you later.

Supplier Terms and Quality Records

Your supplier should give you a certificate of analysis for each batch. This paper shows the purity and mass of the peptide. Keep it with the lot number and purchase date. If a customer asks for data, you can share the certificate. Keep it to purity, mass, and lot data.

Set clear terms for returns and damaged shipments. Ask the supplier how they handle a lost package or a broken vial. Put that answer in your own purchase notes. This helps you decide how to handle a customer claim. It also shows you run a careful and lawful business.

Payment Processor Terms and Risks

Payment processors have strict rules for peptide sales. Read the acceptable use policy before you apply. Some processors will not board a peptide brand at all. Others may ask for lab reports and a business license. Be ready to show your LLC papers and your research use policy.

If a processor freezes your funds, the contract terms control the next steps. Keep a record of every order and tracking number. This helps you respond to a hold or a chargeback. A clear paper trail shows the processor that you run a real business. It also helps you switch processors if you need to.

Maintaining Annual Compliance for Your LLC

Most states require an annual or biennial report for an LLC. The report updates your address, agent, and member names. You pay a small fee when you file. Missing the deadline can lead to late fees or even dissolution. Set a calendar reminder at least thirty days before the due date. Keep your login for the state filing site in a safe place.

Your LLC may also need a local business license. Some cities and counties require a general license to sell goods. Check your local rules before you launch. The SBA business guide can point you to state and local steps. A valid license helps you open a bank account and apply to payment processors.

Annual Reports and Fees

The annual report is not a tax return. It is a simple update form. You confirm your agent, address, and ownership. The fee is often under one hundred dollars. Some states call it a statement of information. File it even if nothing changed. A missed report can cost more than the fee itself.

If you formed in one state and sell in another, you may owe reports in both. Check the foreign state rules too. Keep a list of due dates for each state. Pay the fees from the business account. Save the confirmation page as a PDF for your records.

Renewing Licenses and Permits

Local licenses often renew each year. The renewal may ask about your business activity. Describe it as research supply sales. Do not add any health or human use terms. Pay the renewal fee on time to avoid a lapse. A lapsed license can block a bank or processor review.

Some states also require a seller permit for sales tax. Renew that permit when the state asks. If you stop selling in a state, close the permit properly. Do not just ignore the notices. A clean close out stops future filing duties and late fees.

Banking and Merchant Accounts for a Peptide Research Brand

Opening a bank account for your peptide LLC is a key step after you form the entity. Banks want to see your filed articles, your EIN letter from the IRS, and a valid ID. You can get an EIN online at no cost through the IRS EIN application page. Some banks will also ask for your operating agreement to confirm you have the right to open the account. Call ahead and ask what papers they need so you do not waste a trip.

Peptide sales fall into a high risk group for most banks and card processors. Many standard business accounts will close your account if they see payments for research peptides. You need to find a bank and a processor that both know your field. Look for ones that work with lab supply or chemical research firms. Be clear about what you sell from the first call. Hiding your product type will lead to frozen funds and a closed account later on.

Finding a High Risk Friendly Bank

Small local banks and credit unions are often more open to niche science brands than large national banks. Ask the branch manager if they serve lab supply firms before you fill out any forms. You can also work with a broker who matches peptide brands to banks that accept them. Expect to pay higher monthly fees and keep a larger minimum balance than a corner bakery would.

Keep a backup bank account at a second bank in case your main one changes its rules. Banks shift their risk limits often and a peptide brand can get caught in a broad sweep. A second account lets you keep taking payments while you sort out any issues with the first bank. Never keep all your cash in one place when you sell high risk goods.

Payment Processor Terms and Reserve Rules

A payment processor for peptides will likely hold back a rolling reserve from your sales. This means they keep a set percent of each charge for up to six months before they release it to you. The reserve protects the processor if a buyer disputes a charge. You should plan your cash flow around this delay so you can still buy stock and pay for shipping.

Read the processor contract closely for chargeback limits and fine print on product types. Some processors will drop you if your chargeback rate goes above one percent. Ship each order with tracking and keep clear records of what you sent. Good records help you fight false disputes and keep your processor account in good standing.

Getting an EIN and Checking the BOI Rule

Your LLC needs its own tax ID number from the IRS. This is called an Employer Identification Number or EIN. You use it to open bank accounts, file tax forms, and give to vendors who pay you. The online form is free. You can find it at the IRS EIN online tool. Do not pay a third party for this step when you can do it yourself at no cost.

The Beneficial Ownership Information rule has changed. Check the FinCEN BOI page for the current rule before you treat a BOI report as a task on your launch list.

Step by Step EIN Application

Go to the IRS site during business hours on a weekday. The system asks for your LLC name, your state of formation, and your own Social Security number as the responsible party. You will get your EIN as a PDF right after you submit the form. Print it and save the file in your LLC records folder. You will need this letter each time you open a bank or credit account.

Do not use your own Social Security number on any business form after you have an EIN. Give the EIN to any vendor who sends you a W-9 request. This keeps your personal number off of many third party systems and lowers your risk of ID theft. Treat your EIN like a key business asset from day one.

BOI Filing Deadlines and Updates

Older guidance on BOI deadlines may no longer apply. If FinCEN ever posts a filing duty that covers your company, follow the deadline on its page.

Keep a simple log of who owns what percent of the LLC. That record helps with banking, taxes, and any ownership filing a future rule may require.

State Level Tax Filings for a Peptide LLC

Your LLC may owe taxes to your state beyond the annual report fee. Most states charge a franchise tax or a minimum business tax each year. The amount is often based on your gross sales or your total assets, not just your profit. Check your state tax site right after you form the LLC so you know what is due and when. Some states want a first payment within a few months of formation.

If you sell physical vials of peptide samples, you likely need a seller permit from your state tax office. This permit lets you collect sales tax from buyers in your own state. You then send that tax to the state on a set schedule, often each month or each quarter. Filing late can add fines and interest, so set a recurring task on your calendar for tax due dates.

Franchise Tax and Gross Receipts Tax

A franchise tax is a fee for the right to run your LLC in that state. It is not a tax on your income. Some states set a flat dollar amount, like eight hundred dollars a year. Others use a scale based on your total sales. A peptide brand with low net profit can still owe a large franchise tax if sales are high. Plan for this cost in your yearly budget.

A few states charge a gross receipts tax instead of or on top of a franchise tax. This tax takes a small percent of your total sales, even if you lost money that year. You must file this return on time even if you had no sales. A zero sales report still needs to be sent in to avoid a late fine.

Seller Permits and Use Tax

A seller permit is free or low cost in most states. You apply on your state tax site and get a number to put on your invoices. When you ship to a buyer in your own state, you add sales tax to the bill. Keep that tax in a separate bank account so you do not spend it by mistake before the state pulls it.

Use tax is the flip side of sales tax. If you buy lab supplies from out of state and the seller does not charge you sales tax, you may owe use tax to your own state. Track these buys in your books and pay the use tax when you file your sales tax return. This keeps your records clean if the state ever audits your LLC.

Insurance Coverage for a Peptide Research LLC

An LLC shields your personal assets from business debts, but it does not stop a lawsuit from reaching the company bank account. Insurance adds a second layer of safety. A claim against your brand can come from a lab that says a sample was not pure, a shipper who says a vial broke, or a landlord if your storage unit has a spill. The right policy pays for a lawyer and any settlement up to your coverage cap.

General liability insurance is the first policy most peptide brands buy. It covers common risks like a visitor slipping at your office or damage to a rented space. You can often bundle it with coverage for your stock and gear. Ask a broker who works with lab supply firms to shop your policy. They will know which carriers accept peptide brands and which ones do not.

Product Liability for Research Samples

Product liability insurance covers claims that a sample you sold caused a loss in a lab test. Even if your vials are pure, a buyer might claim the sample ruined their experiment and sue for the cost of their project. This policy pays for your legal defense and any payout if you lose or settle. Without it, one claim could drain your LLC bank account.

Carriers will ask for your quality control steps before they quote a price. Keep a written log of how you check each batch, how you store vials, and how you pack orders. Share this log with the broker. A brand that shows strong QC steps will get a lower rate than one with no written process. Start your log now even if you do not buy the policy right away.

Cyber and Data Breach Coverage

If you sell online, you store customer names, addresses, and card data. A data breach can expose this info and lead to claims from buyers. Cyber insurance helps pay for the cost to tell customers, fix the leak, and handle legal claims. Many general liability plans do not cover data loss, so ask for a stand alone cyber policy.

Small peptide brands can often get a cyber policy for a few hundred dollars a year. The carrier will ask about your site security, how you store data, and who has access to it. Use strong passwords, two factor login, and a secure host. These steps lower your risk and help you qualify for a better rate on the policy.

Hiring Staff and Contractor Rules for a Peptide LLC

As your peptide brand grows you may need help with packing orders, lab work, or customer support. The first choice is whether to hire an employee or pay a contractor. An employee gets a W-2 form, you pay half their Social Security tax, and you must follow state wage rules. A contractor gets a 1099 form, pays their own self employment tax, and sets their own hours. The IRS looks at how much control you have over the work to decide which label fits.

If you bring on a contractor, have them fill out a W-9 form before you pay them. Keep their EIN or Social Security number on file. At year end you send them a 1099-NEC if you paid them six hundred dollars or more. This step is key for your own tax records. Miss it and you could lose the deduction for their pay if the IRS audits your LLC.

Payroll Setup for a First Employee

Before you hire your first employee, get a payroll account set up with your state tax office. You will need to withhold state income tax from each check and send it to the state on a set schedule. You also need workers comp insurance in most states from the day you hire. A payroll service can handle the tax math and filings for a monthly fee, which saves you time and cuts the risk of a late form.

Keep a file for each employee with their W-4 form, I-9 ID check, and a signed job offer letter. Track their hours and pay rate in a clear log. If you ever face a wage claim, these records show you followed the law. Good records also help you see your true labor cost per order so you can price your samples right.

Lab Safety and Training Records

Anyone who handles peptide vials or raw stock needs safety training. Write a short safety sheet that covers how to wear gloves, how to clean a spill, and where to store stock. Have each worker sign a log that they read the sheet and did a walk through with you. Keep this log in your LLC files. If a state safety office visits, the log shows you took the right steps.

If you use a contractor for lab work, you still need to check that they follow safe steps. Ask for their own safety plan and keep a copy. Your product liability carrier may want to see this before they cover your brand. A paper trail of safety steps protects your LLC from claims tied to how a sample was made or packed.

Closing or Selling a Peptide LLC

You may one day want to stop your brand or sell it to someone else. Closing an LLC takes more than just locking the door. You must file final tax returns, cancel your seller permit, and close your bank accounts. Check whether any ownership filing applies at that time. If you skip these steps, the state may keep charging annual fees.

Selling a peptide brand means you transfer the LLC membership to a buyer. You sign a sale agreement that lists what they get: the brand name, the customer list, the stock on hand, and the lab gear. The buyer steps into your shoes as the new owner. You then file a final tax return for your time as owner and the buyer takes over the LLC from that date forward.

Steps to Dissolve an LLC

First, vote to dissolve the LLC as your operating agreement says. Write a short resolution that states the date of the vote and who agreed. File a dissolution form with your state business office. Most states charge a small fee for this filing. Once the state accepts it, your LLC is no longer active and your annual report duty ends.

Next, pay all final bills and collect any money owed to the brand. Close your bank account and your payment processor account. File your last sales tax return and check the box that says it is a final return. Send the state any tax you still owe. Keep your LLC records for at least seven years after you close in case of a late audit.

Selling Your Brand to a Buyer

A buyer will want to see your books, your tax returns, and your supplier list before they make an offer. Clean books make your brand worth more. A buyer pays a higher price when they can see clear profit and loss records for the last few years. Start keeping clean books now even if you do not plan to sell soon.

The sale contract should list every asset the buyer gets and every debt they take on. State clearly that the buyer is now the full owner of the LLC and you have no more claim to it. Check the FinCEN page for any ownership update rule at the time of the sale. This cuts your legal tie to the brand and puts all future duties on the buyer.

Why a Sole Proprietorship Puts Personal Assets at Risk

A sole proprietorship is the default structure when a founder starts selling without registering a separate legal entity. The business and the owner are legally the same. A contract dispute, lease obligation, or chargeback liability can reach personal savings, a home, or a vehicle. The Small Business Administration notes that a sole proprietorship does not produce a separate business entity, which means personal assets and liabilities are not distinct from business assets and liabilities SBA: Choose a business structure.

How an LLC Shields Personal Assets

A limited liability company is a legal entity formed under state law. It owns assets, signs contracts, and carries debt in its own name. The SBA explains that an LLC lets a founder separate personal assets from business debts SBA: Choose a business structure. For a peptide ecommerce operator, this means a supplier dispute or a frozen merchant account balance is generally a claim against the LLC, not the founder personally. An LLC does not block every liability. A founder still bears responsibility for personal negligence or a personal guarantee signed for a lease or credit line.

Default Tax Classification for Single-Member and Multi-Member LLCs

The Internal Revenue Service treats a single-member LLC as a disregarded entity for federal income tax unless the owner files Form 8832 to elect corporate treatment. The IRS then treats the activity as part of the owner’s tax return IRS: Limited Liability Company (LLC). A multi-member LLC is taxed as a partnership by default and must file Form 1065. The LLC itself does not pay federal income tax in either default scenario. The owners pay tax on their share of profit.

Electing S Corporation Status for a Peptide Brand

An LLC can file Form 2553 to elect S corporation tax treatment. The entity still protects personal assets under state LLC law. For federal tax, the business files Form 1120-S. An S corporation does not pay corporate income tax. Profit and some deductions pass to the owners. A common planning structure pays a reasonable salary to the founder and distributes remaining profit as a dividend not subject to self-employment tax. The salary is still subject to payroll taxes. This election adds payroll filings and quarterly reporting requirements. A founder should ask a CPA whether the payroll cost and added paperwork make sense for a young peptide brand.

When a C Corporation Structure Fits

An LLC can elect C corporation tax treatment with Form 8832, or a founder can form a state-law corporation directly. A C corporation pays its own federal income tax on profit. Owners pay tax again on dividends received. The SBA notes that corporations pay income tax on their profits and that corporate profits can be taxed twice SBA: Choose a business structure. This structure can work when a brand plans to retain earnings for inventory, lab testing, or platform development instead of distributing profit. The double tax burden and formal board and recordkeeping requirements make it a heavier lift for an early-stage peptide ecommerce operation.

Getting an EIN and Registering the Entity

An employer identification number is a federal tax ID the business needs to open a bank account and file tax returns. The IRS issues an EIN immediately online at no charge IRS: Apply for an EIN online. A founder applies after the state approves the LLC or corporation formation. The online session expires after 15 minutes of inactivity, so the applicant should have the formation documents ready. The EIN is not a substitute for state registration. The business must still complete any state-level sales tax or franchise tax steps.

Selling Across State Lines and Foreign Qualification

An LLC formed in one state that sells into another state may need to register as a foreign entity in that second state. The SBA advises checking each state’s rules when the business has a physical presence, employees, or significant economic activity there SBA: Choose a business structure. For a peptide ecommerce brand, holding inventory in a third-party warehouse or hiring a remote employee in another state can trigger a foreign qualification requirement. Missing a required registration can lead to fines and can block access to state courts for contract disputes.

FinCEN Beneficial Ownership Reporting Exemption

The Financial Crimes Enforcement Network previously required many US companies to file beneficial ownership information reports. FinCEN now exempts domestic reporting companies from that requirement FinCEN: Beneficial Ownership Information. A peptide brand formed as a US LLC or corporation currently does not need to file a BOI report with FinCEN. A founder should still monitor FinCEN announcements because reporting rules can change. FinCEN states that only certain foreign companies registered to do business in the US must report.

Opening a Bank Account and Applying to Payment Processors

A business bank account separates funds and builds a transaction record for underwriting. The SBA lists the documents banks most often ask for: the EIN, formation documents, ownership agreements, and a business license SBA: Open a business bank account.

Payment processors classify research-use-only peptide sales as a high-risk merchant category. An underwriter reviews the entity type, operating history, and compliance posture. An LLC with a clean formation record and a dedicated business bank account presents a more complete application than a sole proprietor using a personal checking account. A founder should expect to supply a certificate of incorporation or articles of organization, an EIN confirmation letter, a business bank account verification, and a compliance policy describing age verification and terms of sale. A business attorney can review the processor agreement before signing.

Peptide Ecommerce helps operators build a research-use-only brand on a solid entity foundation. Book Your Call.

Frequently Asked Questions

Should a peptide brand form an LLC or a corporation?

The SBA explains that an LLC lets a founder separate personal assets from business debts. The SBA notes that, unlike LLCs, corporations pay income tax on their profits. Review both with an accountant before you file.

How does the IRS tax a single member LLC?

The IRS treats a single member LLC as a disregarded entity for federal income tax unless the owner files Form 8832 to elect corporate treatment. The IRS then treats its activity as part of the owner's tax return.

Does a sole proprietorship protect personal assets?

No. The SBA notes that a sole proprietorship does not produce a separate business entity, so personal assets and liabilities are not separate from business assets and liabilities.

How does a peptide LLC get an EIN?

Apply on the IRS online EIN page. The IRS issues the EIN online at no charge, immediately once the application is approved.

Does a new US peptide LLC need to file a BOI report?

FinCEN now exempts entities created in the United States from beneficial ownership information reporting. Check the FinCEN BOI page for the current rule, since reporting rules can change.

What should a founder do next before forming the company?

Ask an accountant or attorney to review the structure. Then gather what the SBA lists for a business bank account: the EIN, formation documents, ownership agreements, and a business license. Some banks ask for more. This article is not legal or tax advice.

If you want help applying this guide to your operation, Book Your Call.

Sources

• Primary source at www.sba.gov: https://www.sba.gov/business-guide/launch-your-business/choose-business-structure
• Primary source at www.irs.gov: https://www.irs.gov/businesses/small-businesses-self-employed/limited-liability-company-llc
• Primary source at www.irs.gov: https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online
• Primary source at www.sba.gov: https://www.sba.gov/business-guide/launch-your-business/open-business-bank-account
• Primary source at www.fincen.gov: https://www.fincen.gov/boi