FINCEN expects that all required information is gathered before closing so the reporting party has everything needed to complete an accurate filing without delaying the transaction.  All parties should expect that their title company or closing attorney will require all information from the buyer and seller before closing. 

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The Real Estate Report itself must be filed by the later of: (i) 30 calendar days after the date of closing; or (ii) the last day of the month following the month in which closing occurred.  If any reported information is later found to be incorrect or incomplete, a corrected report must be filed promptly after the issue is discovered.

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Filing Deadline Example

If the closing took place on January 15, 2026, the following would apply:

• 30 days after closing = February 14, 2026
• Last day of following month = February 28, 2026
• Filing deadline = February 28, 2026