Massachusetts annual report & compliance · Reviewed November 2026
Massachusetts Annual Report Filing
Massachusetts LLCs file an annual report by their formation anniversary and pay $500. Corporations file within two and a half months after fiscal year end and pay $125, or $100 electronically. Nonprofit corporations file by November 1 and pay $15.
At a glance
Who must file in Massachusetts
Domestic and foreign corporations, LLCs, and nonprofit corporations registered in Massachusetts.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
Massachusetts annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | 2.5 months after fiscal year end | $125; $100 electronic | — |
| LLC | Formation anniversary | $500 | — |
| Nonprofit corporation | November 1 | $15 | — |
How to file the Massachusetts annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the Massachusetts Secretary of the Commonwealth, Corporations Division. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the Massachusetts report is late?
A late Massachusetts annual report can lead to dissolution or loss of good standing. A late corporate report may incur an additional penalty.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
Massachusetts filing notes
Massachusetts has one of the highest LLC annual report fees in the country. The LLC fee is $500, the same as the formation fee, and it applies every year regardless of the LLC’s revenue or activity.
Corporations follow their fiscal year, while nonprofits have a November 1 deadline. The annual report is separate from the Massachusetts corporate excise tax return and from any charitable registration filed with the Attorney General.
Massachusetts annual report questions
Official Massachusetts resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the Massachusetts Secretary of the Commonwealth, Corporations Division or your professional adviser before filing.