Massachusetts annual report
Massachusetts LLCs file a Annual Report every year for $500. Due: On or before the anniversary date of the filing of the original Certificate of Organization, each year.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Annual Report | $500 | annual | On or before the anniversary date of the filing of the original Certificate of Organization, each year | No separate late fee listed; failure to file can lead to administrative dissolution. Reinstatement costs $100 and requires filing all overdue annual reports ($500 each) |
| Corporation | Annual Report | $125 | annual | Within 2½ months after the close of the fiscal year (March 15 for a calendar-year corporation); $125 on paper or $100 if filed electronically | $150 if not filed on time |
| Nonprofit | Annual Report | $15 | annual | November 1 each year | — |
When the first one is due
- LLC: On or before the first anniversary of the Certificate of Organization filing date
- Corporation: 2½ months after the close of the first fiscal year
- Nonprofit: November 1 following incorporation (exact first-year rule not confirmed)
Taxes due on their own schedule
- Corporate excise (minimum) (Corporation): $456 — Minimum corporate excise of $456 per year for C and S corporations (and LLCs taxed as corporations), regardless of income
Checked 2026-10-20. Confirm on the Secretary of the Commonwealth of Massachusetts, Corporations Division site before filing.