Key Takeaways

  • Every Massachusetts corporation, LLC, and nonprofit must complete an annual report to maintain good standing.
  • The report confirms or updates essential company details, such as addresses, officers, and registered agents.
  • The Massachusetts annual report filing can be submitted online, by mail, or by fax through the Secretary of the Commonwealth’s Corporations Division.
  • Deadlines vary by entity type—domestic and foreign corporations, LLCs, and nonprofits each have specific due dates and filing fees.
  • Failure to file may lead to administrative dissolution or revocation of authority to do business.

A Massachusetts corporate annual report is an annual business requirement to maintain your corporate status. Annual reports require specific business information to be updated on an annual basis, including the following:

  • The names and addresses of all members
  • The names and addresses of all officers
  • The business mailing address
  • The name and current address of the company's registered agent

Massachusetts Annual Report

In the state of Massachusetts, you have three options for filing your corporate annual report:

  • Mail
  • Online
  • Fax

Your annual report will need to be accompanied by a filing fee, and if you choose to file via fax, you must include a fax voucher coversheet. If choosing to file online, you will need to proceed with the following steps:

  1. Navigate to the Corporations Division web portal and select "File Report Online."
  2. Log in to the system using your customer ID number and PIN. If you do not have a pin, one can be sent to you via email.
  3. Complete the online form and submit.

Filing Options and Portal Access

Business owners can file their Massachusetts annual report filing online using the Secretary of the Commonwealth’s Corporations Online Filing System. This system allows users to complete filings, update business information, and pay fees electronically with immediate confirmation.

To access the filing portal:

  1. Visit the Corporations Division website.
  2. Choose “File Annual Report.”
  3. Log in using your customer ID and PIN. If you do not have one, you can request credentials by email.

Alternative submission methods:

  • Mail: Download and complete the appropriate Form D or Form LLC Annual Report. Send it with a check payable to the Commonwealth of Massachusetts.
  • Fax: Include a completed fax voucher cover sheet and payment information.

Businesses can also search their entity’s status and confirm due dates before submitting the annual report through the same online system.

Annual Report Filing Costs, Due Dates, and Filing Procedures

Your annual report filing fee and due date will be determined by your status as either a for-profit or a non-profit company as well as whether you are a foreign or a domestic company. The costs for filing are as follows:

  • If your corporation is for-profit, the fee will be $109, and you will be required to submit your forms either online or by mail within 2 and 1/2 months after the end of your fiscal year.
  • If your corporation is a non-profit organization, the annual report fee will be $18.50, and it will need to be filed by mail or online every year by November 1.
  • Foreign corporations will need to file online or by mail within 2 and 1/2 months following the end of their fiscal year. The cost to file is $109.
  • A domestic corporation will have a filing fee of $520 and will need to file online or by mail on the anniversary date of their incorporation.
  • Charity organization will have to pay between $35 and $2000 for their annual report filing within 4 and 1/2 months of the end of their fiscal year. The amount of the fee will be determined by their revenue.
  • If you are filing an annual report for an LLC, you can expect to pay a fee of $520 that is due every year by the last day of February.

Penalties and Consequences for Late Filing

Failure to complete the Massachusetts annual report filing by the due date can lead to administrative penalties or dissolution. The Corporations Division may change your entity’s status to “delinquent” or “revoked.”

Reinstatement requires:

  • Filing all overdue reports.
  • Paying outstanding fees and potential late penalties.
  • Submitting a Certificate of Reinstatement.

It’s best to set calendar reminders or use automated compliance tools to avoid missing deadlines. If a corporation is dissolved due to noncompliance, its name may also become available for use by another business.

Things to Know About Renewal Terms of Business Entities

Depending on your company type, you will be subject to various renewal terms and fees. To keep your company in good standing with the state and reduce the risk of becoming delinquent, it is important to pay all of your fees and meet your renewal deadlines. Failure to continually miss your filing requirements can result in the dissolution of your LLC or a delinquency status.

No matter which way you file your annual report, the state will begin the filing process within 24 to 36 hours of receipt. Often your state will send a courtesy reminder within a few months of your filing due date, although this is not a requirement and may not always occur. To ensure timely filing, it is good practice to set reminders approximately 90 days before the filing deadline.

Common Filing Mistakes to Avoid

When filing your Massachusetts annual report, business owners should watch for frequent errors that can delay processing or result in rejection:

  • Submitting outdated or incomplete forms.
  • Failing to include all officer and director information.
  • Forgetting to list the registered agent’s complete address.
  • Paying the wrong filing fee for your entity type.
  • Using an incorrect entity ID number.

Double-check all entries before submission. The online system provides instant confirmation and highlights incomplete sections to prevent these errors.

Instructions for Filing Your Massachusetts Corporate Annual Report

The primary difference between filing online or by mail is the slight difference in filing fee. If you choose to file your annual report by mail, you will need to download the From D Annual Report and mail it with a check for your fee made payable to the Commonwealth of Massachusetts.

If you choose to file online, you will need to log on the State of Massachusetts Corporations Division website and navigate to the option for filing your annual report. You will need a customer ID and pin number to login to your account. If you do not have a pin or have forgotten it, you can request an updated one by email. If you have received a reminder, your pin number will be located on that paperwork. Once you have logged in, you will have to fill out the information, pay the filing fee, and submit.

Keeping Your Information Updated Year-Round

In addition to the annual report, businesses are required to maintain accurate information throughout the year. Any changes to the company’s name, registered agent, or principal office must be reported promptly by filing an Articles of Amendment or a Statement of Change.

Maintaining current records ensures that the Commonwealth and the public can contact your business for legal or compliance purposes. Regular updates also help prevent delays in license renewals, business loans, or contract bids.

Frequently Asked Questions

1. What is included in a Massachusetts annual report filing?

It includes details such as the names and addresses of corporate officers, directors, and the registered agent, plus the business address and fiscal year-end date.

2. When is the Massachusetts annual report due?

Domestic corporations typically file on the anniversary of incorporation, while foreign corporations must file within 2.5 months of their fiscal year-end. Nonprofits must file by November 1 each year.

3. Can I change my business address or officers through the annual report?

Yes. The annual report filing allows you to update addresses, officers, and other company information with the Secretary of the Commonwealth.

4. What happens if I miss the annual report deadline?

Missing the deadline can result in late fees and administrative dissolution or revocation of authority to conduct business in Massachusetts.

5. How can I confirm my report was successfully filed?

After submission, the Corporations Division’s online system provides an instant confirmation and receipt. You can also verify your filing on the Corporations Search page.

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