Massachusetts Corporation & LLC Filing Requirements

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General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Secretary of the Commonwealth
One Ashburton Place, 17th Floor
Boston, MA  02108
(617) 727-9640
FAX: (617) 742-4538

E-mail: corpinfo@sec.state.ma.us

http://www.sec.state.ma.us/cor/coridx.htm

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Massachusetts Department of Revenue
P.O. Box 7010
Boston, MA  02204

(617) 887-MDOR

1-800-392-6089 (in Massachusetts)
http://www.mass.gov/

Massachusetts State Statutes

To research the State Statutes for Massachusetts Corporations, click here.

To research the State Statutes for Massachusetts LLCs, click here.

To research the State Statutes for Massachusetts Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

Annual Report fee is $125 for paper filing and $109 for online (electronic) filing. There is a $25 late fee. Non-profits are assessed a $15 Annual Report fee.

 

Forms:

Annual Report - Annual Report
Annual Report (Pro Corp) - Annual Report (Professional Corporation)

Annual Report (NP) - Annual Report (Non-profit Corporation)
Annual Report (Online) - Annual Report Online Filing (Existing Entities)

 

Due Date:

 

Domestic and foreign corporation annual reports must be filed on or before the 15th day of the 3rd month after close of fiscal year, or by March 15th for calendar year filing.

 

Foreign corporations must file an initial certificate or report with the State Secretary within 10 days after commencing business in Massachusetts.

 

Corporation Tax Returns

Tax:

Excise tax is composed of two parts: (1) (a) 0.26% of specified and allocated tangible property if a tangible property corporation, or (b) net worth if an intangible property corporation: plus (2) 8.75% of net income attributable to Massachusetts. The minimum tax is $456.

 

Forms:

Form 355 - 2010 Corporation Excise Tax Return (instructions)

Form 355-PV - 2010 Form 355 Payment Voucher

Form 355S - 2010 S Corporation Excise Tax Return (instructions)

Form SK-1 - 2010 S Corp Schedule SK-1

Schedule S - 2010 S Corp Schedule S Distributive Income
Pay Taxes (Online) - Tax Payments Online
Corporate Tax Forms - Corporate Excise Tax Forms 1999-2010

 

Massachusetts S corporations must file Form 355S with Schedule S and one Schedule SK-1 for each resident and nonresident shareholder. Schedule S must be completed to report the S corporation's distributive income. The S corporation must also provide a Schedule SK-1 to each shareholder to inform the shareholder of the distributive share of items of income, loss, deduction and credit for reporting on the shareholder's Massachusetts return.

 

Due Date:

 

Corporate excise returns, together with payment in full of any tax due, must be filed on or before the 15th day of the third month after the close of the taxable year, or March 15th for calendar year filing.

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

The Annual Report filing fee is $500.

 

Forms:

Annual Report (Online) - Annual Report Online Filing (Existing Entities)
Annual Report (Paper) - Annual Report Paper Filing
Annual Report (PLLC Paper) - Professional LLC Annual Report

 

Due Date:

Annual reports must be filed on or before the 15th day of the 3rd month after close of fiscal year, or by March 15th for calendar year filing.

 

LLC Tax Returns

Tax:

Excise tax is composed of two parts: (1) (a) 0.26% of specified and allocated tangible property if a tangible property corporation, or (b) net worth if an intangible property corporation: plus (2) 8.75% of net income attributable to Massachusetts. The minimum tax is $456.

 

Forms:

Pay Taxes (Online) - Tax Payments Online

Form 3 - 2010 LLC filing as a Partnership Return of Income (instructions)
Tax Forms - Income Tax Forms 1999-2010

 

Due Date:

Company excise returns, together with payment in full of any tax due, must be filed on or before the 15th day of the third month after the close of the taxable year, or March 15th for calendar year filing.

 

A partnership return (Form 3) is due on or before the 15th day of the 4th month after the close of the partnership's taxable year, or April 15th for calendar year filing.