Massachusetts LLC Annual Report: Due Date, Fee and What Happens If You Miss It
Massachusetts LLCs file a Annual Report with the Secretary of the Commonwealth, Corporations Division, every year. The state fee is $500. File on or before the anniversary date of the filing of the LLC's original certificate of organization each year. No separate late fee is listed for LLC annual reports in 950 CMR 112.29 or the Corporations Division fee schedule.
How the Annual Report works in Massachusetts
Massachusetts LLCs file an Annual Report with the Corporations Division of the Secretary of the Commonwealth on or before the anniversary of the date their certificate of organization was filed. At $500, it is one of the most expensive LLC annual filings in the country, and filing online adds a $20 expedite fee, so the electronic route costs $520. The report is essentially a restatement of the certificate of organization: managers, people authorized to sign filings and real estate documents, the records office and the resident agent. It can also be used to amend that information, except for agent changes, which need their own statement. Online filing requires the LLC's Customer ID and PIN. There is no separate late fee, but an LLC that misses two consecutive years can be dissolved after a 90-day notice. A good standing certificate is only issued when every report due has been filed and paid.
First report: The first annual report is due on or before the first anniversary of the date the certificate of organization was filed.
When your Annual Report is due: worked examples
| If the LLC was formed | The report is due |
|---|---|
| March 15, 2026 | By March 15 each year |
| August 20, 2026 | By August 20 each year |
| December 5, 2026 | By December 5 each year |
If you miss the deadline
- No separate late fee is listed for LLC annual reports in 950 CMR 112.29 or the Corporations Division fee schedule.
- If an LLC fails to file annual reports for two consecutive years, the Division may start administrative dissolution under G.L. c. 156C, s. 70. It mails written notice, and if the grounds are not corrected within 90 days after the notice date, the LLC is administratively dissolved.
- Fixing a dissolved or forfeited LLC is covered in our Massachusetts LLC reinstatement guide.
How to file the Massachusetts Annual Report
- File online through the Corporations Division online filing system at www.sec.state.ma.us/cor using the LLC's Customer ID (CID) and PIN, or mail a paper report with a check payable to the Commonwealth of Massachusetts to One Ashburton Place, Boston.
- What becomes public: The report repeats the certificate of organization information: the business address where records are kept, the general character of the business, the resident agent, the name and business address of each manager, and each person authorized to sign filings and real estate documents. Filings are viewable as images in the public corporate database.
- Official filing page: file with the state
What Massachusetts charges over five years
| Item | Amount |
|---|---|
| Formation filing fee | $500 |
| Annual Report fees, years 1-5 | $2,500 |
| State filing fees, five years | $3,000 |
Counts only the formation fee and the Annual Report fee. Registered agent service, if you use one, typically adds $100 to $300 a year.
Massachusetts compared with nearby states
| State | Filing | Fee | Due | Late fee |
|---|---|---|---|---|
| Massachusetts | Annual Report | $500 | Anniversary date | See rules |
| New Hampshire | Annual Report | $100 | April 1 each year | $50 |
| Vermont | Annual Report | $45 | March 31 for calendar-year LLCs | See rules |
| New York | Biennial Statement | $9 | Formation month, every 2 years | See rules |
| Connecticut | Annual Report | $80 | March 31 each year | See rules |
| Rhode Island | Annual Report | $50 | May 1 each year | $25 |
Mistakes Massachusetts owners make
- Assuming the report is due on a common statewide date, when each Massachusetts LLC's deadline is the anniversary of its own certificate of organization.
- Budgeting $500 and then paying $520 because online filing adds a $20 expedite fee.
- Trying to change the resident agent through the annual report, which requires a separate statement of change.
- Not keeping the Customer ID and PIN, which are needed to file online.
Massachusetts LLC annual report: questions
When is a Massachusetts LLC annual report due?
Each LLC's report is due on or before the anniversary of the date its certificate of organization was filed with the Corporations Division. An LLC formed on March 10 files by March 10 every year. Foreign LLCs use the anniversary of their Massachusetts registration instead.
Why does filing online cost $520 instead of $500?
The statutory fee is $500. The Corporations Division adds a $20 expedite fee to annual reports filed electronically with a Customer ID and PIN or by fax. Filing the paper report by mail avoids the expedite fee but takes longer to process.
Is there a late fee for a Massachusetts LLC annual report?
The Division's LLC fee schedule does not list a late fee for LLC annual reports, unlike the corporate report. The real risk is dissolution: after two consecutive years without reports, the Division can begin administrative dissolution and dissolve the LLC if the problem is not fixed within 90 days of notice.
Related: How to start an LLC in Massachusetts · Reinstating a Massachusetts LLC · Annual report fees in every state · LLC costs compared
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Last reviewed October 30, 2026 against the sources listed above. Figures marked † could not be confirmed on an official page; check them with the state before relying on them. General information, not legal or tax advice.