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Massachusetts . 2026 filing guide

Massachusetts Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every Massachusetts filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the Massachusetts Secretary of the Commonwealth, Corporations Division as of June 2026.

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Verified against Massachusetts Secretary of the Commonwealth, Corporations Division on Jun 12, 2026
Agency
Massachusetts Secretary of the Commonwealth, Corporations Division
Branded as MA Corporations Division
Phone
617-727-9640
Mon-Fri 9am-5pm ET
Annual due
Anniversary
$25 per month penalty
Processing
1-2 business days
Online filings
Massachusetts business environment

Why founders choose Massachusetts (and what to know first)

Highest concentration of biotech, healthcare, and academic research. Strong VC and innovation ecosystem. Note: highest LLC formation and annual fees in the US ($500 + $500), so most non-MA-operating founders form elsewhere.

Economy
~$700B economy
Registered entities
~700,000 active entities
New formations / year
~80,000 annually
Key industries
Biotech (top in US), healthcare, education (Harvard, MIT), technology, financial services, defense
Massachusetts tax profile

Tax obligations at a glance

Tax type Where Massachusetts stands
State income tax5% flat (millionaire surtax above $1M)
Corporate income tax8% C-Corp
Sales tax6.25% state (no local)
Franchise taxExcise tax on Corporations: minimum $456; LLCs file annual $500

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in Massachusetts on request.

Beyond the SoS

Other Massachusetts agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your Massachusetts compliance.

Massachusetts Dept of Revenue
617-887-6367

State income tax, sales tax, corporate excise tax

Massachusetts Dept of Unemployment Assistance
617-626-6800

Unemployment insurance

Massachusetts Division of Insurance
617-521-7794

Insurance licensing

Massachusetts Dept of Industrial Accidents
800-323-3249

Workers comp

Massachusetts Division of Professional Licensure
617-727-3074

Professional licensing

Massachusetts Alcoholic Beverages Control Commission
617-727-3040

Alcohol licensing

Massachusetts compliance calendar

Year-round filings every Massachusetts business should know

Recurring federal and state deadlines that affect Massachusetts businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
AnniversaryMassachusetts annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full Massachusetts compliance calendar →
How-to . LLC formation

How to form an LLC in Massachusetts: step by step

Each step explained with what Massachusetts requires. File.Business handles all of this for $0 service fee plus the $500 state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your Massachusetts LLC →

Ready to file your Massachusetts paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

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Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the Massachusetts Secretary of the Commonwealth, Corporations Division or any Secretary of State office. You may file directly with the Massachusetts Secretary of the Commonwealth, Corporations Division. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the Massachusetts Secretary of the Commonwealth, Corporations Division as of June 2026 and may change. For entity-specific guidance, consult a licensed Massachusetts attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.