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Massachusetts annual report: due date, fee, and late penalty

Massachusetts LLCs and corporations each have a recurring state filing. LLC annual report: Anniversary date (month and day), every year. Corporation annual report: 2.5 months after fiscal year end, every year.

FactLLCCorporation
FilingAnnual reportAnnual report
DueAnniversary date (month and day), every year2.5 months after fiscal year end, every year
First oneFirst due on the first anniversary of formation.The first report is due the year after formation.
Fee$500 on paper; $520 filed online or by fax.$125 by mail; $110 filed electronically or by fax.
If lateNo late fee; loses good standing if late; dissolution after 2 yearsFee rises to $150 by mail or $135 online; dissolution after 2 unfiled years

How to file

LLC: annual report

  1. Find your due date and identification number in the business entity search. The report is due by the anniversary of the date shown as Date of Organization in Massachusetts.
  2. Pick a filing path. The online filing system needs the Customer ID number and PIN Massachusetts assigns, printed on the state's mailed reminder. Without them, request them from the Corporations Division at corpcid@sec.state.ma.us, or file Form D by mail instead.
  3. Complete the report. Confirm the Massachusetts address where records are kept, the resident agent, and the managers or authorized signers, then sign under penalty of perjury.
  4. Pay the fee. It is $500 by mail, payable to the Commonwealth of Massachusetts at One Ashburton Place, Room 1717, Boston, MA 02108. Online and fax filings add a $20 expedited service charge, for $520 total.
  5. Massachusetts sends no receipt or approval notice. A day or two after filing, open your LLC in the business entity search and check its filing history for the new annual report.

File on Massachusetts's site

Corporation: annual report

  1. Confirm your deadline. The report is due within two and a half months of your fiscal year end, so March 15 for a calendar-year corporation, and it must arrive by then.
  2. Pick a filing path. The online filing system needs the Customer ID number and PIN Massachusetts assigns, printed on the state's mailed reminder. Without them, request them from the Corporations Division at corpcid@sec.state.ma.us, or file the paper annual report by mail.
  3. Complete the report. Confirm the principal office, officers and directors, resident agent, and stock information, then sign.
  4. Pay the fee. It is $125 by mail to the Secretary of the Commonwealth at One Ashburton Place, Room 1717, Boston, MA 02108. Electronic and fax filings pay $100 plus a mandatory $10 expedite charge, for $110 total.
  5. Massachusetts sends no receipt or approval notice. A day or two after filing, open the corporation in the business entity search and check its filing history for the new annual report.

File on Massachusetts's site

If it is late

LLC. No late fee, but the LLC loses good standing immediately. Dissolution proceedings can begin after 2 consecutive years unfiled, with 90 days from the notice to correct.

Corporation. 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.

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Frequently asked questions

When is the Massachusetts LLC annual report due?

Anniversary date (month and day), every year. Due on the exact anniversary date, month and day, of the original Certificate of Organization filing - not the month end. First due on the first anniversary of formation.

How much is the Massachusetts LLC annual report?

$500 on paper; $520 filed online or by fax.

What happens if the Massachusetts LLC annual report is late?

No late fee; loses good standing if late; dissolution after 2 years. No late fee, but the LLC loses good standing immediately. Dissolution proceedings can begin after 2 consecutive years unfiled, with 90 days from the notice to correct.

When is the Massachusetts corporation annual report due?

2.5 months after fiscal year end, every year. 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. The first report is due the year after formation.

How much is the Massachusetts corporation annual report?

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

What happens if the Massachusetts corporation annual report is late?

Fee rises to $150 by mail or $135 online; dissolution after 2 unfiled years. 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.

How do I renew my LLC in Massachusetts?

Renewing means filing the annual report with the Secretary of the Commonwealth by your LLC's formation anniversary date each year. It costs $500 on paper or $520 filed online or by fax.

Deadlines in other states