Massachusetts Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the Secretary of the Commonwealth of Massachusetts, Corporations Division and other official sources listed below

Short answer: Massachusetts LLCs file the Annual Report (Limited Liability Company) each year (on or before the anniversary date of the filing of the LLC's original certificate of organization, each year; fee $500). Corporations: within 2 1/2 months after the end of the corporation's fiscal year (March 15 for a calendar-year corporation); the report must ARRIVE (not be postmarked) by then, fee $100 online / $125 paper.

Massachusetts annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (needed for Massachusetts)

Massachusetts · LLC

Annual Report (Limited Liability Company): On or before the anniversary date of the filing of the LLC's original certificate of organization, each year

Enter the formation date above — Massachusetts's due date depends on it.

State fee: $500
If you file late: No late fee stated by the state

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 4 official sources: [1] sec.state.ma.us [2] sec.state.ma.us [3] sec.state.ma.us [4] malegislature.gov

Massachusetts LLC: Annual Report (Limited Liability Company)

Due: On or before the anniversary date of the filing of the LLC's original certificate of organization, each year
How often: Every year
First report: On or before the first anniversary of the certificate of organization filing date
State fee: $500 — By mail or hand delivery; $500 plus a $20 expedite fee when filed by fax or electronically (total $520 online)
Late fee: None stated by the state
Grace period: No late fee is listed for LLC annual reports. Administrative dissolution can begin only after the LLC has failed to file for 2 consecutive years, followed by a 90-day cure period after notice
Dissolution: The Secretary may begin administrative dissolution if the LLC has failed for 2 consecutive years to file annual reports; if it does not cure within 90 days after written notice, the Secretary administratively dissolves it (M.G.L. c.156C, s.70)
Reinstatement: Application for Reinstatement Following Administrative Dissolution: $100 (plus $10 expedite fee if faxed/online); all annual reports owed must be filed first

Sources: [1] sec.state.ma.us · [2] sec.state.ma.us · [3] sec.state.ma.us · [4] malegislature.gov

Massachusetts corporation: Annual Report (Domestic Profit Corporation)

Due: Within 2 1/2 months after the end of the corporation's fiscal year (March 15 for a calendar-year corporation); the report must ARRIVE (not be postmarked) by then
How often: Every year
First report: Within 2 1/2 months after the end of the corporation's first fiscal year (e.g., March 15 of the year after incorporation for a calendar fiscal year)
State fee: $100 online / $125 paper — Paper/mail: $125 ($150 if late). Fax or online: $100 plus $10 expedite fee ($110 total); $125 plus $10 expedite fee if late
Late fee: Late filing raises the fee by $25: $150 instead of $125 on paper; $125 (+$10 expedite) instead of $100 (+$10) online. Late fees are waived for paper annual reports filed following administrative dissolution
Grace period: None for the late fee. Administrative dissolution requires failure to file reports (or tax returns/taxes) for 2 or more consecutive years plus a 90-day cure period after notice
Dissolution: The Secretary may administratively dissolve a corporation that has failed to file required reports with the Secretary (or tax returns/payments under c.62C or c.63) for 2 or more consecutive years, if not corrected within 90 days after notice (M.G.L. c.156D, ss.14.20-14.21)
Reinstatement: Application for Reinstatement following Administrative Dissolution: $100 (paper or fax only; +$10 expedite fee if faxed), with the missing annual reports

Sources: [1] sec.state.ma.us · [2] sec.state.ma.us · [3] malegislature.gov · [4] malegislature.gov · [5] malegislature.gov

Massachusetts nonprofit corporation: Annual Report (Non-Profit Corporation, M.G.L. c.180 s.26A)

Due: On or before November 1 each year
How often: Every year
First report: November 1 following incorporation (statute requires the certificate annually on or before November 1; first-year timing not separately stated)
State fee: $15 — Plus $3.50 expedite fee if faxed or filed online. Churches/religious organizations, nonprofit schools/colleges, charitable hospitals and certain others are exempt (c.180 s.26A(5))
Late fee: None stated by the state
Dissolution: If the corporation fails to file for two successive years, the Secretary mails a notice of default; failure to file within 90 days after the notice is cause for revocation of its charter (c.180 s.26A(4))
Reinstatement: Articles of Revival: $40 (per Corporations Division fee schedule)

Sources: [1] malegislature.gov · [2] sec.state.ma.us · [3] sec.state.ma.us

Massachusetts franchise, privilege and minimum taxes

Corporate excise - C corporation (Form 355) (Massachusetts Department of Revenue) — 8.00% of Massachusetts income plus $2.60 per $1,000 of taxable tangible property or net worth; minimum excise $456 (never prorated). Due: 15th day of the 4th month after the close of the taxable year (April 15 for calendar year). Automatic extension of time to file only if the greater of 50% of the tax due or the minimum excise is paid by the original due date
Corporate excise - S corporation (Form 355S) (Massachusetts Department of Revenue) — Corporate excise; S corporations (taxable under c.63 s.32D) are subject to the $456 minimum excise, owed even with no income. Due: 15th day of the 3rd month after the close of the taxable year (March 15 for calendar year).

Foreign (out-of-state) LLCs and corporations registered in Massachusetts

LLC: Foreign LLC annual report: $500 ($500 + $20 expedite online), due on or before the anniversary date of its Massachusetts registration (not formation)
Corporation: Foreign corporation annual report: same fee and due date as domestic ($125 paper / $100 + $10 online; $25 more if late), within 2 1/2 months after fiscal year end

Other Massachusetts business tax deadlines

Individual income tax return (calendar year): April 15 (Form 1). Source
Partnership / S corporation return: Form 3 (partnership) and Form 355S (S corporation): 15th day of the 3rd month after year end (March 15 for calendar year; March 16 in 2026 because the 15th fell on a Sunday). Partnerships get an automatic 6-month extension. Source
Corporate income/franchise tax return: Form 355: 15th day of the 4th month after year end (April 15 for calendar year). Source
Sales tax returns: monthly — Due monthly on or before the 30th day following the month represented by the return (sales/use tax over $1,200 per year); quarterly — Due on or before the 30th day following the quarter represented by the return ($101 to $1,200 per year); annual — Due on or before the 30th day following the year represented by the return ($100 or less per year). Source
Unemployment insurance wage reports: Quarterly Employment and Wage Detail Report and contributions due within one calendar month after the end of each calendar quarter (April 30, July 31, October 31, January 31). Source

Put these and your federal deadlines on one calendar with the filing deadline tracker.

Good to know

Massachusetts LLC annual report costs $500 every year - one of the highest LLC report fees in the country - and is due on the anniversary of formation, not a fixed date.
Corporation annual reports are due 2 1/2 months after fiscal year end and must arrive (not be postmarked) by the deadline.
Online/fax filings carry an extra expedite fee ($10 on a $100 corp report, $20 on a $500 LLC report).
Every corporation (C or S) owes at least the $456 minimum corporate excise each year.
Sales/use tax returns are due on the 30th day after the period (not the 20th).
Paid Family and Medical Leave (PFML) contribution returns are also due quarterly on the last day of the month after each quarter.

Massachusetts annual report FAQ

When is the Massachusetts LLC annual report due?

Annual Report (Limited Liability Company): On or before the anniversary date of the filing of the LLC's original certificate of organization, each year. First report: On or before the first anniversary of the certificate of organization filing date. Use the calculator on this page with your formation date to get the exact date.

How much is the Massachusetts annual report fee?

LLC: $500 (By mail or hand delivery; $500 plus a $20 expedite fee when filed by fax or electronically (total $520 online)). Corporation: $100 online / $125 paper (Paper/mail: $125 ($150 if late). Fax or online: $100 plus $10 expedite fee ($110 total); $125 plus $10 expedite fee if late). Nonprofit corporation: $15. These are state fees; portal or card fees may apply.

What happens if I file my Massachusetts annual report late?

The Secretary may begin administrative dissolution if the LLC has failed for 2 consecutive years to file annual reports; if it does not cure within 90 days after written notice, the Secretary administratively dissolves it (M.G.L. c.156C, s.70). Corporations: Late filing raises the fee by $25: $150 instead of $125 on paper; $125 (+$10 expedite) instead of $100 (+$10) online. Late fees are waived for paper annual reports filed following administrative dissolution.

Where do I file the Massachusetts annual report?

With the Secretary of the Commonwealth of Massachusetts, Corporations Division, online at corp.sec.state.ma.us/corpweb/loginsystem/externallogin.aspx.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the Secretary of the Commonwealth of Massachusetts, Corporations Division before filing.