The Massachusetts Annual Report: Due Date, Fee, and Filing Steps

Massachusetts charges more for an LLC annual report than any other state: $500 on paper, $520 filed electronically. The filing itself is short. The stakes are not. This page covers the deadline, the fee structure, the statute behind it, and the exact filing sequence.

Filing Details

Detail	Information
Report name	Limited Liability Company Annual Report
Frequency	Annual
Due date	On or before your entity's anniversary date
Fee, mail	$500
Fee, electronic or fax	$520 (mandatory $20 expedite fee)
Filed with	Secretary of the Commonwealth, Corporations Division
Authority	M.G.L. c. 156C § 12; 950 CMR 112.22

The Due Date: Your Anniversary, Not a Fixed Day

There is no universal Massachusetts deadline. A domestic LLC files on or before the anniversary of the date its certificate of organization was filed. A foreign LLC counts from the date it registered to do business in the Commonwealth. Two LLCs formed a month apart have deadlines a month apart. The governing section is M.G.L. c. 156C § 12.

The Massachusetts Annual Report Fee: $500 Paper, $520 Electronic

The base fee is $500 for a mailed report. Electronic and fax submissions carry a mandatory $20 expedite charge, which brings them to $520. There is no cheaper channel; $500 by mail is the floor.

Context makes the number starker. A Massachusetts for-profit corporation pays $125 on paper ($100 electronically) for its report, and a nonprofit pays $15. The Commonwealth's LLC fee stands alone at the top, both in Massachusetts and nationally.

What the Report Contains

The report restates the contents of your certificate of organization:

• Entity name and federal identification number
• Principal and Massachusetts office addresses
• Registered agent name and street address (Massachusetts statutes say resident agent)
• Manager and authorized-person information
• A Massachusetts peculiarity: the person or persons authorized to execute recorded instruments affecting interests in real property
• For manager-less LLCs, at least one person authorized to execute documents filed with the Corporations Division

Steps to File the Massachusetts Annual Report

1. Pull your entity record via the Corporations Division's LLC filing pages and confirm your anniversary date.
2. Decide the channel: electronic at $520 with immediate processing, or mail at $500.
3. For electronic filing, log in with the Customer ID and PIN printed on the state's reminder notice, verify or update each field, and pay.
4. For mail, complete the paper report, attach payment for $500, and send it to the Corporations Division early enough to arrive by the deadline.
5. Confirm acceptance; the filed report becomes a public record viewable through the state's corporate search.

Miss the Deadline: What Actually Happens

No flat late fine. Massachusetts publishes no fixed late penalty for the LLC annual report. Do not mistake that for leniency.

Delinquency is immediate. The report is delinquent the day after your anniversary date passes.

Administrative dissolution. An LLC that fails to file faces administrative dissolution by the Corporations Division. A foreign LLC faces revocation of its registration instead.

The reinstatement bill. Coming back from dissolution means filing every missed report at $500 each, plus reinstatement paperwork. Skipping a $500 filing rarely stays a $500 problem.

Where We Fit

Massachusetts Registered Agent.co tracks your specific anniversary date and sends reminders with enough lead time to file calmly. Notices the Corporations Division sends about your filing status arrive at our office, get scanned the same day, and appear in your portal.

Included with our registered agent service:

• Anniversary-date reminders calibrated to your entity
• Same-day scanning of state correspondence
• A secure portal holding every document we receive
• A physical Massachusetts address on your record
• Your own address kept off public filings

Plan for the $500

The Commonwealth's annual report is not a filing to discover in a past-due notice. Enroll with Massachusetts Registered Agent.co and get the reminders and document handling that keep the most expensive annual report in the country from becoming even more expensive.