Massachusetts
Massachusetts business compliance calendar
What Massachusetts asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report, by the 15th day of the 2nd month after the fiscal year ends (February 15 for a calendar year), with the Massachusetts Secretary of the Commonwealth | $125 by paper, $100 online plus a $9 expedite charge | $150 late filing fee; administrative dissolution after continued failure |
| LLCs | Annual report, on the anniversary date of its formation, with the Massachusetts Secretary of the Commonwealth | $500 | Administrative dissolution after continued failure |
| Partnerships | Annual report, on the anniversary date of its formation, with the Massachusetts Secretary of the Commonwealth | $500 | Administrative dissolution after continued failure |
| Nonprofits | Annual report, by November 1 each year, with the Massachusetts Secretary of the Commonwealth | $15 ($18.50 online) | Administrative dissolution after continued failure |
Also in Massachusetts
- Massachusetts health insurance responsibility disclosure (6 or more employees)by December 15 each year. No fee.
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Massachusetts return by the 15th day of the fourth month after the year ends, with the Massachusetts Department of Revenue.
- Personal income tax
- Yes. S corporations and partnerships file a Massachusetts information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- Massachusetts Secretary of the Commonwealth, Massachusetts Department of Revenue
All Massachusetts rules in the pack
- Massachusetts annual reportby the 15th day of the 2nd month after the fiscal year ends (February 15 for a calendar year)
- Massachusetts annual reporton the anniversary date of its formation
- Massachusetts annual reporton the anniversary date of its formation
- Massachusetts nonprofit annual reportby November 1 each year
- Massachusetts public charity annual filingby the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year)
- Massachusetts health insurance responsibility disclosure (6 or more employees)by December 15 each year
- Massachusetts corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Massachusetts corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Massachusetts pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Massachusetts personal income tax return with business incomeby April 15 each year
- Massachusetts unemployment insurance wage reportby the last day of the 1st month after each quarter
- Massachusetts annual withholding reconciliationby January 31 each year
- Massachusetts Paid Family and Medical Leave contributionsby the last day of the 1st month after each quarter
- Massachusetts sales tax returnby the 20th day of the 1st month after each quarter