How to Start a Massachusetts LLC

Massachusetts LLC Formation – Basics & Helpful Information

This article is meant to be a general overview of the Massachusetts LLC formation process; including information about how to start a Massachusetts LLC and other basic issues related to Massachusetts LLCs.

Massachusetts LLC Filing Fees

The filing fee to register a Massachusetts LLC is $500.00, if filed by mail or hand-delivered, plus an additional $20.00 to expedite the filing for a quicker turn around. For online filing, the fee is $520.00, which includes the expedited fee.

Massachusetts Filing Time

Regular processing time generally takes 3-5 business days after the document is received, if mailed in, or 1-2 days if walked in. Expedited processing, including online filing, reduces the turn-around time to 24 hours.

Massachusetts Annual Compliance Requirements

Each Massachusetts LLC is required to file an Annual Report with the Division of the Commonwealth of Massachusetts on or before the anniversary date of the filing of its original Certificate of Organization. The annual report should include all of the information in the original Certificate of Organization and any other matters the authorized person determines to include. The annual report may be filed online. The fee to file the annual report by mail or by hand-delivery is $500.00, plus an additional $20.00 to expedite processing for a quicker turn around. If filed online, the fee is $520.00, which includes the expedited fee.

Keep in mind that by default, Massachusetts LLCs are treated as pass-through entities, and individuals are taxed on personal tax returns. However, if the Massachusetts LLC elects to be treated as an S Corp, there may be at least a minimum excise tax of $456 collected. For more detailed information on business income taxes for Massachusetts LLCs.

No franchise or privilege taxes are collected from Massachusetts LLCs.

Form an LLC in Massachusetts

You can use this checklist to help guide you through the process of forming a Massachusetts LLC:

Step 1: Decide on a Business Name

Step 2: Register your LLC with the State

Step 3: Create and Sign the LLC's Governing Document

Step 4: Get an EIN

Step 5: Get Licenses and Permits

Registering a Foreign LLC in Massachusetts