Massachusetts annual reports, deadlines, and fees
Start with your entity type below. Massachusetts reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open Massachusetts filing agency ↗Massachusetts LLC reports
Massachusetts LLC annual reports are due on or before the anniversary date of the original Certificate of Organization and cost $500.00. The report updates resident agent, office, managers or members, and business information. Missing the report can lead to administrative revocation and reinstatement costs; an annual report is separate from Massachusetts tax returns.
Massachusetts corporation reports
Massachusetts corporations file annual reports by the anniversary date. The current fee is $125.00, or $150.00 if not timely filed; the public fee page notes $100.00 for timely electronic annual-report filing. The report updates officers, directors, shares, agent, and office and is separate from Massachusetts corporate excise tax.
Massachusetts franchise and business taxes
No separate Massachusetts Secretary-of-State franchise tax applies. Massachusetts corporations pay corporate excise tax administered by the Department of Revenue, calculated under Massachusetts income and property/net-worth components and applicable minimums, while the Corporations Division charges formation, annual-report, and document fees. Share-based organization fees are registry fees, not an annual franchise tax.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
Massachusetts corporations pay the $125.00 annual-report fee, or $150.00 if the report is not timely filed, with electronic filing pricing as specified by the current fee schedule. LLCs owe their $500.00 annual report and may incur revocation/reinstatement charges; the reviewed public pages do not state one universal LLC late surcharge. Tax penalties and interest are separate Department of Revenue amounts.
Administrative dissolution and notices
Massachusetts can administratively revoke or dissolve an entity for missed annual reports, fees, resident-agent failures, or statutory defects. The specific notice and cure timeline depends on entity statute and the Corporations Division record; the public fee pages do not state one universal day count. Revocation impairs authority, good standing, service, contracting, and access to certificates.
Reinstate a Massachusetts business
Search the Massachusetts record, file every delinquent annual report, correct the resident agent and office, and submit the Application for Reinstatement Following Administrative Revocation. The fee schedule lists $100.00 for the reinstatement application and requires all annual reports before filing. Pay the corporate late fees, LLC annual reports, and any tax obligations; confirm restored status and order a certificate.
Reinstatement costs and back taxes
Massachusetts lists a $100.00 reinstatement fee for corporations, with all prior annual reports required before reinstatement. LLCs must pay the $500.00 annual report for every delinquent year plus the $100.00 cancellation/reinstatement-related document charge where applicable. Corporate excise-tax balances, interest, and penalties are separate Department of Revenue liabilities.
Check the entity’s current Massachusetts status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See Massachusetts certificate fees and ordering options.