Every Massachusetts LLC files an annual report with the Secretary of the Commonwealth's Corporations Division, and the fee gets people's attention: $500 by mail, $520 online. That is the most expensive LLC annual report in the country, so it pays to know exactly when it is due and how to file it.

The requirement comes from M.G.L. c. 156C § 12 and the Corporations Division's regulations at 950 CMR 112.22. The document itself is called the Limited Liability Company Annual Report, and it restates the same information as your certificate of organization.

When Is the Massachusetts Annual Report Due?

Massachusetts does not use a single statewide deadline. Your report is due on or before the anniversary of the day your certificate of organization was filed. If your LLC was organized on June 3, every report after that is due by June 3.

Foreign LLCs follow the same pattern with one twist: the deadline runs from the anniversary of your registration to do business in Massachusetts, not from your home-state formation date. Look up your entity's record with the Corporations Division if you are not sure which date the state has on file.

Massachusetts Annual Report Fee: $500 by Mail, $520 Online

The official Massachusetts LLC annual report fee is $500 if you file on paper by mail. File electronically or by fax and the state adds a mandatory $20 expedite fee, bringing those channels to $520. The extra $20 is not optional for electronic filings, so budget $520 if you plan to file online.

For perspective, a Massachusetts for-profit corporation files its annual report under M.G.L. c. 156D § 16.22 for $125 on paper or $100 electronically, with a $150 non-timely amount if it files late. The Commonwealth reserves its heaviest recurring fee for LLCs.

How to File Your Massachusetts Annual Report

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Confirm your anniversary date. Pull your entity record and note the date your certificate of organization (or foreign registration) was filed.
Gather your current information. The report covers your LLC's name, office addresses, registered agent (the statute says resident agent), manager or member details, and the Massachusetts-specific item naming who may execute recorded instruments affecting real property. An LLC with no managers must also name at least one person authorized to execute documents filed with the Corporations Division.
File online for $520. Log in to the Corporations Online Filing System with your Customer ID and PIN. The state prints both on its courtesy reminder; if you cannot find them, email corpcid@sec.state.ma.us with your entity name.
Or mail the paper form for $500. Download the official Limited Liability Company Annual Report PDF, complete it, and send it to the Corporations Division with payment.
Save your confirmation. Once accepted, a copy of the filed report becomes publicly viewable through the Secretary of the Commonwealth's records search.

Late Filing: Penalties and Administrative Dissolution

Massachusetts does not publish a flat late fine for LLC annual reports. The pressure works differently here: your report is delinquent the day after your anniversary date, and an LLC that keeps failing to file faces administrative dissolution by the Corporations Division. A foreign LLC that skips the report faces revocation of its Massachusetts registration instead.

A dissolved LLC cannot operate normally until it is reinstated, and reinstatement means catching up on every missed report at $500 apiece. Filing on time is dramatically cheaper than filing late.

How We Help

Our registered agent service is built around deadlines like this one. We track your anniversary date and send reminders before the report is due, so the Commonwealth's biggest recurring bill never lands as a surprise.

Because we serve as your registered agent, any delinquency notice or courtesy reminder from the Corporations Division comes to our office. We scan it and upload it to your portal the same day it arrives.

Your service includes:

Compliance reminders tied to your actual anniversary date
Same-day scanning of state correspondence and legal documents
Online portal access to everything we receive for you
Privacy protection, with our address on public filings
A physical Massachusetts registered office address

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