Every Massachusetts LLC files an annual report with the Corporations Division on or before the anniversary date of its original certificate of organization, and the fee is $500 every year (c. 156C, § 12). Foreign LLCs registered here pay the same $500 on their registration anniversary. There is no separate late fee on the LLC schedule, but two consecutive missed years let the Secretary start administrative dissolution.
M.G.L. c. 156C, § 12Massachusetts Secretary of the Commonwealth, Corporations DivisionM.G.L. c. 156C, § 70Massachusetts General Laws chapters 156C, 156D, 180 and 110 and the Corporations Division Filing Fees page reviewed November 11, 2026. Confirm current fees with the Secretary of the Commonwealth before filing.
Heads up: we are an independent company that prepares and submits Massachusetts filings for owners. We are not the Secretary of the Commonwealth or its Corporations Division, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
- Filed with the Massachusetts Corporations Division
- We track your Massachusetts annual report
- Cited to M.G.L. chapters 156C and 156D
- Talk to a filer: (386) 465-3937
The forks in the road.
Amount
$500 for a domestic LLC and $500 for a registered foreign LLC, set by chapter 156C, § 12 and the Division's fee schedule.
M.G.L. c. 156C, § 12Due date
On or before the anniversary date of the original certificate of organization or registration. A company filed March 2 reports by March 2 each year, starting the following year.
Massachusetts Secretary of the Commonwealth, Corporations DivisionContents
The same information the certificate of organization requires, updated: office address, resident agent, managers, people authorized to sign, and the general character of the business.
M.G.L. c. 156C, § 12Late consequences
The company stops showing good standing. After two consecutive years without reports the Secretary may dissolve it administratively, 90 days after notice (c. 156C, § 70).
M.G.L. c. 156C, § 70Recovery
Reinstatement is $100 plus each missing $500 report and can be requested at any time after dissolution (c. 156C, § 71).
M.G.L. c. 156C, § 71What to have ready
- Find the filing date on your certificate of organization
- Confirm the current office address and resident agent
- List current managers and authorized signers
- Check whether the general character of the business changed
- Budget $500 plus the Division's online processing charge
- Save the filed report with your company records
Massachusetts LLC Annual Report: $500 Fee, Anniversary Due Date and What Happens If You Miss It
Massachusetts LLC Annual Report: $500 Fee, Anniversary Due Date and What Happens If You Miss It
Massachusetts annual report due date and fee
Corporations Division fee
$500.00
Next due date
Enter your formation date
Extra if late
No separate late fee
With our service
$649.00
LLCs report on the anniversary of their filing date, corporations 2 1/2 months after the fiscal year ends, nonprofits by November 1.
File my Massachusetts annual reportWhy the anniversary date matters more than the month
Many states set a month-end or a fixed statewide date. Massachusetts ties the LLC report to the exact anniversary of the original certificate, so a company filed on the 9th reports by the 9th. If you converted or merged, the original certificate date of the surviving company is the one that counts. Write the day on your calendar, not just the month, and set a reminder about thirty days ahead so there is time to confirm the manager list before filing.
The report repeats the certificate details, so a change you never filed, like a new manager or a moved office, shows up here. File any needed amendment or change first, or the report and the record will disagree.
Source: malegislature.gov
The $500 every year, in context
The LLC annual report fee in chapter 156C, § 12 is five hundred dollars, which puts Massachusetts among the most expensive states to keep an LLC. A corporation's report is $100 online. That difference is real money over ten years, and it is one reason some owners choose a corporation, though the corporate excise minimum of $456 narrows the gap. Run the comparison in our LLC versus corporation guide before you decide.
Budget the report as a fixed cost of the LLC, like insurance.
Source: www.sec.state.ma.us
Skipping a year: what actually happens
Nothing dramatic happens on the day after the anniversary. The company simply falls out of good standing, which matters the moment a bank, buyer or another state asks for a certificate. After two consecutive missed years, the Secretary can begin administrative dissolution, sending notice and allowing 90 days to cure (c. 156C, § 70). File the missing reports inside that window and the process stops.
Source: malegislature.gov
Foreign LLCs follow the same calendar
A foreign LLC registered in Massachusetts files a $500 report on the anniversary of its Massachusetts registration, in addition to whatever its home state requires. If the reports lapse for two consecutive years, the Secretary may revoke the registration (c. 156C, § 72), and reinstatement after revocation is $100 plus the missing reports.
Source: malegislature.gov
Massachusetts law and Corporations Division rules behind this.
| Topic | Massachusetts rule | Where it comes from |
|---|---|---|
| Amount | $500 for a domestic LLC and $500 for a registered foreign LLC, set by chapter 156C, § 12 and the Division's fee schedule. | M.G.L. c. 156C, § 12 |
| Due date | On or before the anniversary date of the original certificate of organization or registration. A company filed March 2 reports by March 2 each year, starting the following year. | Massachusetts Secretary of the Commonwealth, Corporations Division |
| Contents | The same information the certificate of organization requires, updated: office address, resident agent, managers, people authorized to sign, and the general character of the business. | M.G.L. c. 156C, § 12 |
| Late consequences | The company stops showing good standing. After two consecutive years without reports the Secretary may dissolve it administratively, 90 days after notice (c. 156C, § 70). | M.G.L. c. 156C, § 70 |
| Recovery | Reinstatement is $100 plus each missing $500 report and can be requested at any time after dissolution (c. 156C, § 71). | M.G.L. c. 156C, § 71 |
Related Massachusetts reading.
Heads up: we are an independent company that prepares and submits Massachusetts filings for owners. We are not the Secretary of the Commonwealth or its Corporations Division, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
What Massachusetts owners ask us
The Division accepts it ahead of the anniversary. Filing a few weeks early is common; the next one is still due on the next anniversary.
Massachusetts Secretary of the Commonwealth, Corporations DivisionNo. The LLC report is $500 either way. Online filings add the Division's published processing charge, $20 on a $500 order.
Massachusetts Secretary of the Commonwealth, Corporations DivisionNo. The first report is due on the first anniversary of the filing date.
Massachusetts Secretary of the Commonwealth, Corporations DivisionYes. Corp USA prepares and submits your Massachusetts filing with the Corporations Division for you. The state fee is passed through at cost and our service fee is shown separately at checkout, so you never have to work through the state's filing system yourself.
Massachusetts Secretary of the Commonwealth, Corporations Division