In Short: Massachusetts LLC Annual Report
Every Massachusetts LLC files an annual report with the Secretary of the Commonwealth, Corporations Division, each year by the anniversary of the date it was formed. At $500, it is one of the most expensive LLC annual reports in the country.
- Who files: every Massachusetts LLC and every foreign LLC registered in Massachusetts.
- Due date: on or before the anniversary of the date the certificate of organization was filed (or the foreign registration date).
- Fee: $500 for domestic and foreign LLCs.
- Late fee: none stated, but two missed years start the dissolution process.
- If you never file: after written notice, the LLC has 90 days to catch up before it is dissolved. Reinstatement costs $100 plus every report owed.
Massachusetts charges more for an LLC annual report than almost any other state. The $500 fee is the same whether the LLC earns millions or nothing, and the due date moves with each LLC’s own formation anniversary rather than a single statewide date.
This guide covers who files, how to find your due date, the fee, what the report asks for, how to file online, and what happens when an LLC falls behind.
Massachusetts LLC Annual Report at a Glance
| Official name | Limited Liability Company Annual Report (Foreign Limited Liability Company Annual Report for foreign LLCs) |
|---|---|
| Filed with | Secretary of the Commonwealth, Corporations Division |
| Who files | Every Massachusetts LLC and every registered foreign LLC |
| Filing cycle | Every year |
| Due date | On or before the anniversary of the original filing date |
| Fee | $500 |
| Late fee or penalty | None stated. Two missed years start administrative dissolution |
| Reinstatement | $100 plus all annual reports owed, at any time |
| Where to file | Corporations Division online filing (Corpweb), mail, in person or fax |
Who Must File a Massachusetts LLC Annual Report?
Every LLC formed in Massachusetts files the Limited Liability Company Annual Report under chapter 156C, section 12 of the Massachusetts General Laws. Every foreign LLC registered in Massachusetts files the Foreign Limited Liability Company Annual Report, as the Corporations Division’s foreign LLC page explains. Both pay the same fee.
When Is the Massachusetts Annual Report Due?
The report is due on or before the anniversary date of the filing of the LLC’s original certificate of organization, according to the Corporations Division’s LLC page and its LLC regulations (950 CMR 112). A foreign LLC files by the anniversary of its Massachusetts registration.
- An LLC whose certificate of organization was filed on March 3, 2026 files its first report by March 3, 2027, then by March 3 each year.
- A foreign LLC registered in Massachusetts on August 19, 2026 files by August 19, 2027.
How Much Does the Massachusetts LLC Annual Report Cost?
The fee is $500 for both domestic and foreign LLCs, according to the Corporations Division’s filing fee page. The fee is set by statute, so it does not change with the LLC’s size, revenue or activity. The fee page lists no separate late fee.
What Information Does the Massachusetts Annual Report Ask For?
The annual report form asks for the same information as the certificate of organization, updated to the filing date:
- The LLC’s exact name.
- The location of its principal office.
- The Massachusetts street address where its records are kept.
- The general character of its business.
- Its latest date of dissolution, if one is set.
- The resident agent’s name and Massachusetts address.
- The names and business addresses of its managers, if any.
- Any other persons authorized to sign documents filed with the Corporations Division, with at least one named if there are no managers.
- Any persons authorized to sign documents related to real property.
- The signature of an authorized signatory.
How to File the Massachusetts LLC Annual Report: Step by Step
- Find your anniversary date. Look up the LLC in the Corporations Division’s business search and note its organization date.
- Log in to Corpweb. Use the Corporations Division’s online filing system.
- Open the annual report for the correct year. Massachusetts LLCs owe one report for each year.
- Review every field. Confirm the resident agent, managers, signatories and record address.
- Sign and pay $500. Pay by card or electronic funds transfer online, or mail the paper form with a check or money order.
- Save the filed report. File on or before your anniversary date.
What Happens If You Miss the Massachusetts Deadline?
The regulations do not set a late fee, but they do set a limit. If an LLC fails to file annual reports for two consecutive years, the Corporations Division can begin administrative dissolution. After written notice, the LLC has 90 days to file the missing reports, or the Division dissolves it. A foreign LLC that misses two years goes through the same process and loses its authority to do business in Massachusetts.
A dissolved Massachusetts LLC files the Application for Reinstatement Following Administrative Dissolution. The fee is $100, and every annual report owed must be filed with it, at $500 each. Massachusetts allows reinstatement at any time. A foreign LLC also includes a certificate of legal existence or good standing from its home state issued within the previous 90 days.
Massachusetts Annual Report Tips for Non-Resident Owners
Budget $500 a year for this report from the start, and put your formation anniversary in your calendar, not a date you saw for another state. Because missed reports are collected at $500 each before reinstatement, two skipped years cost at least $1,100 to fix. Keep the resident agent current so the Division’s notices reach you.
Keep Your Massachusetts LLC in Good Standing
Filing the Massachusetts annual report by your anniversary date each year is what keeps your LLC active with the Secretary of the Commonwealth. For the full picture of what the state charges each year, see our breakdown of Massachusetts LLC costs, and if you have not formed the company yet, start with our guide on how to start an LLC in Massachusetts.
Most missed filings trace back to one problem: the state’s reminder went to an old address. A registered agent service that scans and forwards state mail closes that gap. If a deadline has already passed, our guide on what happens when you miss an annual report deadline walks through the fix, and our LLC annual report guide for every state covers the rules in other states where you are registered.
Form Your Massachusetts LLC With BusinessAnywhere
BusinessAnywhere forms your Massachusetts LLC for $0 plus the state filing fee, includes a free first year of registered agent service so state notices reach you, and gets the EIN for non-residents without a Social Security number for $97.
Frequently Asked Questions
When is the Massachusetts LLC annual report due?
On or before the anniversary of the date the LLC’s certificate of organization was filed. A foreign LLC files by the anniversary of its Massachusetts registration.
How much is the Massachusetts LLC annual report fee?
$500 for both domestic and foreign LLCs, regardless of the LLC’s size or revenue.
Is there a late fee for the Massachusetts annual report?
No late fee is stated. After two consecutive missed years, the Corporations Division can begin administrative dissolution.
What happens if I do not file my Massachusetts annual report?
After two missed years, the Division sends written notice. If the LLC does not file within 90 days, it is administratively dissolved.
How much does it cost to reinstate a Massachusetts LLC?
$100, plus every annual report owed at $500 each. Massachusetts allows reinstatement at any time.
Can I file the Massachusetts annual report by mail?
Yes. Massachusetts accepts the annual report online, by mail, in person or by fax.
This guide summarizes rules published by the Massachusetts Secretary of the Commonwealth, Corporations Division and Massachusetts law as of October 2026. It is general information, not legal or tax advice. Fees and forms change, so confirm the current figures on the official site before you file.
