Filing Frequency: Annual

State Fees & Due Dates:

• Corporations (Foreign and Domestic) - $125 by mail or $110 by online or fax - 2.5 months after the end of the fiscal year.

• LLCs (Foreign and Domestic) - $500 by mail or $520 by online or fax - Anniversary date.

• Non Profits, Cooperatives, and Religious Corporations - $15 by mail or $18.50 by online or fax - November 1.

• LPs (Foreign and Domestic) - $500 by mail or $520 by fax or $465 online - Anniversary date.

• LLPs (Foreign and Domestic) - $500 by mail or $520 by fax (no online option) - Anniversary date - Last day of February.

Late Fees:

• Massachusetts only charges a late fees of $25 to foreign and domestic corporations for failing to file an annual report.

• However, all business entities will be administratively dissolved if they are delinquent for more than 2 years.