US · US FinCEN
FinCEN Residential Real Estate Reporting Rule
Proposed RuleRevoked
- Issuing authority
- FinCEN
- Effective date
- Final Rule August 2024; reporting began 1 March 2026; vacated by Texas federal court 19 March 2026
- Scope
- FinCEN
Key requirements
Would have required real estate professionals to report non-financed (cash) residential property purchases by legal entities or trusts. Reporting started 1 March 2026 but the rule was vacated by a federal court in Texas on 19 March 2026 , meaning it's no longer enforceable. FinCEN may appeal or issue a revised version. Until then, no federal reporting obligation for residential real estate.