Filing an Annual Report is one requirement for keeping a Massachusetts corporation or Limited Liability Company (LLC) compliant. The Report confirms and updates the company’s information each year with the Massachusetts Secretary of the Commonwealth, such as the name and address of the registered agent and the name and address of members, directors, or officers.
Who Needs to File an Annual Report?
Domestic and foreign corporations and LLCs are required to file an annual report each year after the year the company was formed.
What is Needed to File a Massachusetts Annual Report
You can file your Massachusetts LLC or Corporation Annual Report online or by mail. To file online, visit the Massachusetts Secretary of the Commonwealth’s website. Otherwise, you can fill out the Annual Report – Form D by downloading and filling out an Annual Report.
The report asks for information such as:
- Business name
- Principal office address
- Federal Employer Identification Number (FEIN)
- Business activities of the entity
- Name and street address of the Massachusetts Resident Agent
- Name and address of the officers, directors, members, and/or managers
Filing is usually done in 3-4 business days.
Massachusetts Annual Report Cost
The Annual Report filing fee for corporations is $125, and the LLC is $500.
Annual Report Due Date
The State of Massachusetts has different deadlines depending on the business entity.
Corporations: The Annual Report is due 2.5 months after the entity’s fiscal year ends. Most entities use a calendar year, which means their fiscal year ends on December 31st. In this example, an annual report for a Massachusetts corporation is due on March 15th of each year.
LLC: A Massachusetts LLC’s Annual Report is due each year on its anniversary. For example, if your LLC or Corporation was formed on January 1st, 2024, the deadline for the first Annual Report will be January 1st, 2025.
The Secretary of the Commonwealth’s office emails a reminder before the Annual Report due date. Even though a reminder is sent, it’s important to make an additional reminder for yourself should you not receive it.
Massachusetts Annual Report FAQs
My business made little or no money. Do I still have to file the Annual Report?
Even if your corporation or LLC has received no income or business activity, the annual report still needs to be filed.
What happens if you don’t file the Annual Report on time?
If the Annual Report isn’t filed on time, a late penalty will be assessed, and the business entity will lose its good standing status with the state. If the report is delinquent for over two years, the entity may be subject to administrative dissolution by the Massachusetts Secretary of the Commonwealth.
How do you change a Massachusetts Registered Agent?
While the Massachusetts Annual Report form asks for the registered agent’s name and address, the Registered Agent can’t be updated on this form.
Complete a Statement of Change of Registered Agent/Registered Office to update the Registered Agent’s information.
Massachusetts Secretary of the Commonwealth Contact Information
The mailing address for the Massachusetts Annual Report is:
Massachusetts Secretary of the Commonwealth
One Ashburton Place, Room 1717
Boston, MA 02108-1512
They can be contacted at (617)727-9640 if you have questions.
