Massachusetts LLC Annual Report Requirements
Massachusetts asks exactly one recurring filing of its LLCs, and it prices that filing like a luxury good. The annual report is due every year, it re-states the contents of your Certificate of Organization, and the fee is the story: $500, or $520 online. This page covers the deadline, the fee, the mechanics, and what the Corporations Division does to LLCs that stop filing.
Massachusetts Annual Report Fee: $500 Paper, $520 Online
The fee is $500 for a paper report and $520 filed electronically, the online figure including the Commonwealth's $20 expedite surcharge. That is among the highest LLC annual report fees in the US, verified against the Corporations Division's own fee schedule rather than anyone's blog. Budget it as a fixed line item for keeping the entity alive, because that is what it is.
When the Report Is Due
The report is due on or before each anniversary of the date your Certificate of Organization was filed. A certificate filed on March 3 means a report due by March 3 every year thereafter. Foreign LLCs registered in Massachusetts follow the same rule keyed to their registration date. There is no fixed statewide date and no filing season; your anniversary is your deadline.
How to File with the Corporations Division
Ready to get started?
Get Started- Locate your Customer ID and PIN. Both are printed on the courtesy reminder the state mails ahead of your anniversary. If they have gone missing, email corpcid@sec.state.ma.us with your entity name and request them.
- Log in to the Corporations Division online filing system, or download the paper report if you prefer mail.
- Review and update the report contents, which mirror the certificate: name, records office, resident agent, managers, and the distinctly Massachusetts item naming who may execute recordable instruments affecting real property. An LLC with no managers must also name at least one person authorized to execute documents filed with the Division.
- Pay $520 online or enclose $500 with the paper filing, and keep the stamped copy. Filed reports become public at the state's corporate records site.
What Non-Filing Leads To
Massachusetts publishes no per-day late fine for LLC reports. The consequence is structural: an LLC that fails to file its annual report faces administrative dissolution by the Corporations Division under 950 CMR 112.22, and a foreign LLC faces revocation of its registration. Dissolution suspends the thing you formed the LLC for, the liability shield, and getting back to good standing means catching up on filings and fees with the Division. Against a $500 report, that trade is never worth it.
The Other Standing Requirement: Your Agent
Alongside the report, the Commonwealth expects a resident agent at a Massachusetts street address at all times, plus an in-state office where required records live. Our registered agent service covers the agent seat and sends anniversary reminders, which matters in a state where the deadline is different for every company and the make-up price is steep.