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. 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.
How to File
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. Expect processing 24-36 hours after filing. You can set a reminder to file each year. Resources provide forms and guidelines.
Filing by Mail
- Download the Annual Report (Form D)
- Send with a $500 check payable to “Commonwealth of Massachusetts”
- Mail to:
- Secretary of the Commonwealth
- One Ashburton Place, Room 1717
- Boston, MA 02108-1512
Filing Online
- Fee: $520 (includes a $20 surcharge)
Contact Information for Mailing
- Secretary of the Commonwealth
- Ashburton Place
- Boston, MA 02108
- 1-800-392-6090
- [email protected]