Massachusetts: annual report deadlines, fees and closing a business
For LLCs and corporations registered in Massachusetts. Facts last verified against the official pages linked below.
Find my exact due date File on the official Massachusetts site
At a glance
| Entity | Annual report due | Fee | Late |
|---|---|---|---|
| LLC | On or before the anniversary date of the filing of your original certificate of organization | $500 | Late fee not found on the pages we read; ask the Corporations Division |
| Corporation | Within 2.5 months after the close of the fiscal year (calendar-year corporation: March 15) | $125 ($100 if filed electronically, per the state's fee table) | $150 if not filed timely ($100 if filed electronically, per the fee table's wording) |
LLC
- Due: On or before the anniversary date of the filing of your original certificate of organization.
- Fee: $500.
- Late: Late fee not found on the pages we read; ask the Corporations Division.
- If you miss it: An LLC that is administratively dissolved may apply for reinstatement at any time, but every annual report owed must be filed. Reinstatement application fee: $100.
- To close it: Certificate of Cancellation, $100 (all annual reports and fees must be current first).
Sources: MA Corporations Division: LLC information · MA filing fees · 950 CMR 112.14 · 950 CMR 112.19 · verified 2026-10-17
Corporation
- Due: Within 2.5 months after the close of the fiscal year (calendar-year corporation: March 15).
- Fee: $125 ($100 if filed electronically, per the state's fee table).
- Late: $150 if not filed timely ($100 if filed electronically, per the fee table's wording).
- If you miss it: To file Articles of Dissolution a corporation must first file all annual reports owed for the last ten fiscal years.
- To close it: Articles of Dissolution, $100.
Sources: MA domestic corporation page · MA filing fees · verified 2026-10-17
Good to know
The corporation 'March 15' example is computed from the 2.5-month rule.
The state publishes the rule (2.5 months after fiscal year end); other fiscal year ends shift accordingly.
Source: MA domestic corporation page · verified 2026-10-17
Massachusetts business taxes
We have not compiled Massachusetts business tax thresholds or due dates yet. Start at Massachusetts Department of Revenue. This page covers annual report or periodic filing rules only; tax details are limited to what is shown above.
Closing a Massachusetts business: step by step
Do the federal steps on the closing checklist too. State-specific steps:
- Cancel your DOR tax registrations in MassTaxConnect (or file Form AI-1)
Corporations file a final corporate excise return marked final; sole proprietors stop filing Schedule C if the business completely closes; partnerships file a final Form 3 with Form 1065 and K-1s.
Source: Mass.gov: closing your business registration · verified 2026-10-17 - File the right dissolution document with the Secretary of the Commonwealth
LLC: Certificate of Cancellation. Corporation: Articles of Voluntary Dissolution. LP: Certificate of Cancellation. LLP: Certificate of Withdrawal. Foreign entities: Certificate of Withdrawal.
Source: Mass.gov: closing your business registration · verified 2026-10-17
Official links
- Secretary of the Commonwealth, Corporations Division
- Corporations Division online filing
- Massachusetts Department of Revenue
Beware of mail asking you to pay to file your annual report: see scam mailers.