Massachusetts LLC Annual Report 2026: $500 Fee, Anniversary Deadline

Due Date and Frequency

The Annual Report is an annual obligation — filed once per year. There is no biennial option in Massachusetts. Every LLC, regardless of size, revenue, or activity level, must file every year to maintain good standing.

The Corporations Division typically sends reminder notices to the registered agent's address and/or email on file. However, receipt of a reminder is not a prerequisite for the filing obligation. It is your LLC's responsibility to file on time regardless of whether a reminder is received. Mark your certificate-of-organization anniversary on your business calendar every year, and set an earlier reminder so the $500 fee never catches you by surprise.

Annual Report Fee: $500 — Among the Highest Nationally

Massachusetts charges a flat $500 annual report fee for LLCs:

Massachusetts's $500 annual report fee is among the highest LLC annual report fees in the country, and it is the same whether you file online or by mail. Many states charge a fraction of that — Wisconsin charges just $25, and a number of states charge nothing at all. The high fee is a defining feature of operating an LLC in Massachusetts and should be factored into your annual budget from day one.

State fees can change, so it is always worth confirming the current figure at corp.sec.state.ma.us before you file rather than relying on a third-party site.

What Information Is Required

The Massachusetts Annual Report requires you to confirm or update the following information:

• Registered Agent: The name and physical Massachusetts street address of your registered agent. If your agent has changed or their address has changed, update it here.
• Principal Office Address: The main business address of your LLC. It must be a physical address, not a PO Box.
• Manager or Authorized Signatory Details: The names and addresses of the LLC's managers or the persons authorized to act on its behalf, as recorded with the Corporations Division.
• Effective Date of Changes (if any): If you are reporting changes to registered agent, address, or management since last year, note when those changes took effect.

You are not required to submit financial statements, revenue figures, tax information, employee counts, or details about your business operations. The Annual Report is purely an administrative confirmation and update filing.

Step-by-Step: How to File the Annual Report

Filing your Massachusetts LLC Annual Report is straightforward. Here is the step-by-step process:

1. Go to corp.sec.state.ma.us
   Navigate to the Massachusetts Secretary of the Commonwealth, Corporations Division website. Select the business entity search or the online filing portal.
2. Locate your LLC
   Enter your LLC's name or identification number in the search field. Select your LLC from the results and confirm this is your entity before proceeding.
3. Select "File Annual Report"
   On your LLC's detail page, choose the option to file the Annual Report. The system will pre-populate your current information from Corporations Division records.
4. Review and update your information
   Confirm or update: registered agent name and address, principal office address, and manager or authorized signatory details. Make any necessary corrections before proceeding.
5. Submit and pay the fee
   Review your information one final time, then pay the $500 fee. Massachusetts accepts payment by credit card for online filings; the $500 amount is the same whether you file online or by mail.
6. Save your confirmation
   After payment, save or print the confirmation as proof of filing. The Corporations Division will update your LLC's status to reflect the current year's filing.

What Happens If You Miss the Deadline

Missing your anniversary Annual Report deadline triggers a cascade of consequences:

With an already-high $500 base fee and administrative dissolution as the real consequence of non-filing, staying current in Massachusetts matters. This is avoidable — set a calendar reminder a few weeks before your certificate-of-organization anniversary each year as a prompt to file on time.

How to Reinstate a Dissolved LLC in Massachusetts

If your Massachusetts LLC has been administratively dissolved, reinstatement is possible. Here is the general process:

1. File all overdue Annual Reports
   You must bring all missed Annual Reports current. Pay the $500 fee for each year missed (Massachusetts does not add a separate monetary late fee for LLCs).
2. File the Application for Reinstatement Following Administrative Dissolution
   Submit this application (authorized under Massachusetts General Laws Chapter 156C, Section 71) to the Secretary of the Commonwealth and pay the $100 reinstatement fee. The state also requires a Massachusetts Department of Revenue Certificate of Good Standing with the filing.
3. Confirm your registered agent is current
   Ensure your registered agent information is accurate and up to date at the time of reinstatement filing.
4. Await Corporations Division approval
   The Corporations Division will review your reinstatement filing and, if all requirements are met, restore your LLC to good standing. You will receive written confirmation of reinstatement.

Note that during the period of dissolution, your LLC could not legally enter contracts or sue in Massachusetts courts. Any contracts entered during the dissolved period may be voidable. If significant business was conducted during dissolution, consult a Massachusetts business attorney about potential exposure.

For more on staying in compliance, see: Massachusetts Registered Agent Requirements 2026 and Massachusetts LLC Taxes and Fees 2026. If you operate in Massachusetts as an out-of-state LLC, see: Massachusetts Foreign LLC Registration 2026. You can compare deadlines and fees across states with our annual report deadlines for every state, or see the full state guide at Massachusetts business compliance.