- Annual Report Filing Process
- Deadline and Methods
- Online Access and Mail Filing
- Tax Filing Requirements
- Inactive LLCs and Tax Structure
- Processing Time and Fees
- Reminder and Guidelines
Filing an annual report is required for all LLCs in Massachusetts to retain good standing. The filing deadline is the LLC’s anniversary date of incorporation. To file online, access the system using the ID number and PIN mailed by the state. If you don’t have them, email the state for your LLC details. You can also file by mail – download the Annual Report (Form D) and send with a $500 check payable to “Commonwealth of Massachusetts” to: Secretary of the Commonwealth, One Ashburton Place, Room 1717, Boston, MA 02108-1512. Even if an inactive LLC has no income or expenses for a year, it might still need to file a tax return. LLC tax filing requirements depend on the LLC’s tax structure. Expect processing 24-36 hours after filing. You can set a reminder to file each year. Resources provide forms and guidelines. The filing fee is $500 by mail and $450 online. The fee to file online is $520 because of a $20 surcharge.