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. The filing fee is $500 by mail and $450 online.
Online and Mail Filing Instructions
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 and they’ll reply within business hours.
Alternatively, you can file by mail by following these steps:
- Download the Annual Report (Form D)
- Send it with a $500 check payable to “Commonwealth of Massachusetts”
Mail to this address:
Secretary of the Commonwealth,
One Ashburton Place, Room 1717,
Boston, MA 02108-1512.
Tax Filing for Inactive LLCs
Even if an inactive LLC has no income or expenses for a year, it might still need to file a tax return based on how it’s taxed. LLC tax filing requirements depend on the LLC’s tax structure.
What happens if you don’t file an annual report in Massachusetts?
Processing Expectations and Additional Fees
Expect processing 24-36 hours after filing. The fee to file online is $520 because of a $20 surcharge.
To mail the annual report, send it to:
- Secretary of the Commonwealth of Massachusetts
- One Ashburton Place,
- Boston, MA 02108,
- Call: 1-800-392-6090,
- Email: [email protected]
Resources on the Secretary of State’s website provide forms and guidelines, and you can set a reminder to file each year.