Massachusetts LLC Annual Report Filing Made Simple
Your Massachusetts LLC annual report is due on the anniversary date of the filing of your original certificate of organization and costs $500 by paper or $520 online. Learn the requirements and the step-by-step filing process.
Massachusetts LLC annual reports are due The anniversary date of the filing of the original certificate of organization and cost $520 online, $500 paper to file. See details below.
Filing the Massachusetts annual report, with the state's own fee and deadline. Source: Massachusetts Secretary of the Commonwealth, Corporations Division.
Annual Report at a Glance
Due Date
The anniversary date of the filing of the original certificate of organization
Fee
$520 online, $500 paper
Filing Method
Online or mail
Late Penalty
No monetary late fee for LLCs. Administrative dissolution can follow two consecutive missed years; reinstatement is $100
Massachusetts uses a date, not a month. The annual report is due on or before the anniversary date of the filing of your original certificate of organization, so a certificate filed on March 12 makes every annual report due by March 12. Check the filing date stamped on your certificate, or look your LLC up in the Corporations Division database if you are unsure.
2
Gather Required Information
Collect your LLC's current resident agent name and address, principal office address, manager or authorized signatory details, and any changes that occurred during the reporting year. Have your LLC's identification number ready for faster processing.
3
Access the Secretary of the Commonwealth's Website
Massachusetts LLC filings are handled by the Secretary of the Commonwealth's Corporations Division, not a Secretary of State. Go to https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm and open the limited liability company filings section to reach the annual report.
4
Complete and Submit Your Annual Report
Fill out the annual report with accurate, current information about your LLC and review it before submitting. The fee is $500 if you file by mail or hand delivery, or $520 if you file electronically or by fax, because the Corporations Division adds a mandatory $20 expedite fee to a $500 transaction. Filing online costs more in Massachusetts, not less.
5
Keep Records and Confirmation
Save your filing confirmation and payment receipt for your business records. Set a reminder for the same calendar date next year, since the deadline is fixed to your certificate's anniversary date and does not move.
Ready to file your annual report?
Go directly to the Massachusetts Secretary of State portal.
This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because the penalty for missing a deadline can be administrative dissolution of the company.
Frequently Asked Questions
Massachusetts charges no late fee on an LLC annual report. That is genuinely unusual, and it is the opposite of what the state does to corporations, whose $125 annual report becomes $150 if it is not filed on time. So a report filed a few weeks after your anniversary date costs the same $500 by mail or $520 online that it would have cost on time.
The consequence is slower and larger. Under 950 CMR 112.20 to 112.21, if an LLC has failed for two consecutive years to file annual reports, the Corporations Division sends written notice, and if the grounds are not cured within 90 days of that notice the Division administratively dissolves the LLC. Dissolution ends the entity's good standing and its authority to carry on business other than winding up.
Curing it is expensive. Reinstatement itself is $100, or $100 plus a $10 expedite fee if you file it by fax or electronically, but every annual report you owe has to be filed first at $500 each, so two missed years puts the bill past $1,000 before the reinstatement fee. File the outstanding reports through the Secretary of the Commonwealth at https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm as soon as you notice the gap, and check your entity's status while you are there.
File your Massachusetts LLC annual report with the Secretary of the Commonwealth's Corporations Division, either online through the Division's filing system or by mail or hand delivery to its Boston office. Start from https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm and open the limited liability company filings section. You will need your LLC's identification number, your resident agent's current name and address, your principal office address, and current manager or authorized signatory information. The fee is $500 by mail or hand delivery and $520 online or by fax, because Massachusetts adds a mandatory $20 expedite fee to electronic and fax filings of a $500 document. The report is due on or before the anniversary date of the filing of your original certificate of organization, so an LLC organized today owes its first $500 annual report on that same calendar date one year later. There is no late fee if you miss it, but two consecutive missed years lets the Division dissolve the LLC administratively after written notice and a 90-day cure period. File a week or so ahead of your anniversary date to leave room for processing.
The Massachusetts LLC annual report costs $500 filed by mail or hand delivery, or $520 filed online or by fax. The difference is a mandatory $20 expedite fee the Corporations Division adds to electronic and fax filings of a $500 transaction, so unlike most states, filing online here costs more rather than less. The fee is paid to the Secretary of the Commonwealth and goes in with the report itself.
It is the highest LLC annual report fee in the country, and it repeats every year for the life of the company, matching what you paid to form the LLC in the first place. Five years of reports is $2,500 by mail before any registered agent or tax cost.
There is no late fee, so a report filed after the anniversary date still costs $500 or $520. What you are protecting against instead is administrative dissolution after two consecutive missed years, because reinstatement is $100 and every owed report must still be filed at $500 apiece. There is no entity-level Massachusetts tax on a default pass-through LLC, so the report is your recurring state cost. File it at https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm.
Your Massachusetts LLC annual report is due on or before the anniversary date of the filing of your original certificate of organization. Massachusetts uses a specific date rather than a month or a fixed calendar deadline, so if your certificate was filed on March 12, every annual report is due by March 12. An LLC organized today owes its first $500 annual report on that same calendar date one year later.
The fee is $500 by mail or hand delivery and $520 online or by fax, the difference being the Corporations Division's mandatory $20 expedite fee on electronic and fax filings. You file with the Secretary of the Commonwealth, not a Secretary of State.
Missing the date carries no monetary penalty, because Massachusetts imposes no late fee on LLC annual reports. The risk is 950 CMR 112.20 to 112.21: after two consecutive years without a report, the Division gives written notice and administratively dissolves the LLC if the grounds are not cured within 90 days. Put your certificate's filing date on the calendar and file a couple of weeks early at https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm.
Every Massachusetts LLC on the Corporations Division's active rolls files an annual report, and there are no exemptions based on size, revenue, or activity level. A single-member LLC that did no business all year still owes the report and the $500 fee, or $520 if it files online or by fax.
The obligation ends only when the LLC leaves the active rolls. An LLC that has been voluntarily dissolved, or that the Division has already administratively dissolved, is not filing going forward, though a dissolved LLC that wants to come back has to file every report it owes at $500 each plus the $100 reinstatement fee.
Because there is no late fee, the practical risk of skipping a year is not a penalty, it is the two-year clock in 950 CMR 112.20 to 112.21: two consecutive missed reports let the Division send written notice and dissolve the LLC if you do not cure within 90 days, which ends the liability protection. Confirm your filing status and file through the Secretary of the Commonwealth at https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm.
Sources
Each entry below is a document recorded in our verified Massachusetts sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.
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Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.
