Annual report for Massachusetts corporations: due date, fee, and late penalty

Annual report

Due

Due within two and a half months after the fiscal year closes - March 15 for calendar-year corporations. The report must arrive by the deadline, not merely be postmarked. Nonprofit corporations file on a different date at a lower fee.

First one

The first report is due the year after formation.

Fee

$125 by mail; $110 filed electronically or by fax.

Frequency

Annual

If it is late

The fee rises when filed late - $150 by mail, $135 electronically. Two or more consecutive unfiled years is a ground for administrative dissolution, with 90 days to correct after notice.

File on Massachusetts's site