A Massachusetts business corporation files its annual report within two and a half months after its fiscal year ends, which is March 15 for a calendar year (c. 156D, § 16.22). The fee is $100 filed electronically, $125 on paper and $150 if not filed on time. The report lists directors, the president, treasurer and secretary, the registered agent, the principal office, and authorized and issued shares.
M.G.L. c. 156D, § 16.22Massachusetts Secretary of the Commonwealth, Corporations DivisionM.G.L. c. 156D, § 8.40Massachusetts General Laws chapters 156C, 156D, 180 and 110 and the Corporations Division Filing Fees page reviewed November 11, 2026. Confirm current fees with the Secretary of the Commonwealth before filing.
Heads up: we are an independent company that prepares and submits Massachusetts filings for owners. We are not the Secretary of the Commonwealth or its Corporations Division, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
- Filed with the Massachusetts Corporations Division
- We track your Massachusetts annual report
- Cited to M.G.L. chapters 156C and 156D
- Talk to a filer: (386) 465-3937
The forks in the road.
Deadline
Within 2 1/2 months after the fiscal year ends: March 15 for December 31, June 15 for March 31 (c. 156D, § 16.22).
M.G.L. c. 156D, § 16.22Fee
$100 electronically, $125 on paper, $150 if late. Foreign corporations pay the same.
Massachusetts Secretary of the Commonwealth, Corporations DivisionWhat it lists
Name, registered agent and office, principal office, names and business addresses of directors and the three required officers, a brief description of business activity, and authorized and issued shares by class.
M.G.L. c. 156D, § 16.22Officer rule
The corporation needs a president, treasurer and secretary, and one person may hold more than one office (c. 156D, § 8.40).
M.G.L. c. 156D, § 8.40Two-year trigger
Failing to file reports for two or more consecutive years can lead to administrative dissolution after 90 days' notice (c. 156D, §§ 14.20, 14.21).
M.G.L. c. 156D, § 14.20What to have ready
- Confirm your fiscal year end
- List directors and the three officers with business addresses
- Confirm authorized and issued shares by class
- Confirm the registered agent and principal office
- Write a one-line description of business activity
- File online before the deadline to keep the $100 rate
Massachusetts Corporation Annual Report: March 15 Deadline, $100 Online Fee and What to List
Massachusetts Corporation Annual Report: March 15 Deadline, $100 Online Fee and What to List
Massachusetts annual report due date and fee
Corporations Division fee
$500.00
Next due date
Enter your formation date
Extra if late
No separate late fee
With our service
$649.00
LLCs report on the anniversary of their filing date, corporations 2 1/2 months after the fiscal year ends, nonprofits by November 1.
File my Massachusetts annual reportCounting two and a half months
Take the last day of the fiscal year and add two and a half months. A December 31 year end gives March 15. A June 30 year end gives September 15. If you changed fiscal years, use the new year end and keep a copy of the board resolution with the records. Filing online before the deadline is the only way to pay the $100 rate rather than $125 on paper or $150 once late.
Source: malegislature.gov
Getting the officer list right
The report names the president, treasurer and secretary, with business addresses, and every director. If someone resigned during the year, update the list; a resignation of director or officer can also be filed separately for $25 on paper. The report also asks for authorized and issued shares by class, which should match the stock ledger.
Use business addresses rather than home addresses where you can, since the report is public.
Source: www.sec.state.ma.us
Annual report versus excise return
The annual report goes to the Secretary of the Commonwealth. The corporate excise return goes to the Department of Revenue, with the $456 minimum. Missing either one for two consecutive years can lead to administrative dissolution, and reinstatement requires a DOR certificate that the excise is paid. Keep both on the same calendar.
Source: malegislature.gov
What we prepare
We start from last year's report, send you a short confirmation of officers, directors and shares, and file online so you pay $100 plus the Division's $10 processing charge rather than $125 on paper.
Source: malegislature.gov
Massachusetts law and Corporations Division rules behind this.
| Topic | Massachusetts rule | Where it comes from |
|---|---|---|
| Deadline | Within 2 1/2 months after the fiscal year ends: March 15 for December 31, June 15 for March 31 (c. 156D, § 16.22). | M.G.L. c. 156D, § 16.22 |
| Fee | $100 electronically, $125 on paper, $150 if late. Foreign corporations pay the same. | Massachusetts Secretary of the Commonwealth, Corporations Division |
| What it lists | Name, registered agent and office, principal office, names and business addresses of directors and the three required officers, a brief description of business activity, and authorized and issued shares by class. | M.G.L. c. 156D, § 16.22 |
| Officer rule | The corporation needs a president, treasurer and secretary, and one person may hold more than one office (c. 156D, § 8.40). | M.G.L. c. 156D, § 8.40 |
| Two-year trigger | Failing to file reports for two or more consecutive years can lead to administrative dissolution after 90 days' notice (c. 156D, §§ 14.20, 14.21). | M.G.L. c. 156D, § 14.20 |
Related Massachusetts reading.
Heads up: we are an independent company that prepares and submits Massachusetts filings for owners. We are not the Secretary of the Commonwealth or its Corporations Division, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
What Massachusetts owners ask us
$150 under the Division's schedule instead of $100.
Massachusetts Secretary of the Commonwealth, Corporations DivisionYes. One person can hold all offices and serve as sole director.
M.G.L. c. 156D, § 8.40No. The report goes to the Secretary; the corporate excise return goes to the Department of Revenue.
M.G.L. c. 63, § 39Yes. Corp USA prepares and submits your Massachusetts filing with the Corporations Division for you. The state fee is passed through at cost and our service fee is shown separately at checkout, so you never have to work through the state's filing system yourself.
Massachusetts Secretary of the Commonwealth, Corporations Division