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The Massachusetts filing is a Certificate of Organization, and it goes to the Secretary of the Commonwealth. The state's own LLC guide puts the fee at $500. It also says an LLC only legally exists after the state approves the certificate.
For lookups, see our Massachusetts business search guide.
What will it cost in Massachusetts?
| Item | Massachusetts state fee |
|---|---|
| Certificate of Organization | $500 |
| Annual report, each year | $500 |
| Name reservation, optional | $30 |
| Certificate of Good Standing for an LLC, optional | $25 |
| Reinstatement, only if needed | $100 |
Both $500 amounts are fixed by statute, so the yearly cost is high. Compare it with other states in the LLC fees by state table. The fee schedule is on the Secretary of the Commonwealth's filing fees page.
What goes into a Massachusetts Certificate of Organization?
M.G.L. c.156C s.12 lists the contents. Beyond the name, you give:
- The address of your office in the commonwealth.
- The name and address of your resident agent, with the agent's written consent in or attached to the certificate.
- A dissolution date, only if the LLC will have one.
- The name and address of each manager, if the LLC has managers at formation.
- The general character of the business.
The same section says the LLC is formed when the certificate is filed, or at a later date the certificate states. Our Massachusetts registered agent guide covers the agent step.
What must the name look like?
It has to contain "limited liability company", "limited company", or the abbreviation L.L.C., L.C., LLC or LC (c.156C s.3). It may include a member's or manager's name. It may not be the same as, or deceptively similar to, another corporation, limited partnership or LLC on record, unless that entity gives written consent.
Check both the corporate database and the name reservation database. A reservation costs $30 and lasts 60 days, with one 60 day extension for another $30. See name reservation for the general idea.
How do I file in Massachusetts?
- Pick a name and a resident agent, and get the agent's written consent.
- Complete the Certificate of Organization. The Secretary of the Commonwealth offers online filing.
- Pay the $500 filing fee.
- Wait for approval. The sources we read give no processing time, so we are not quoting one.
What should I do once the LLC exists?
The state's steps list an operating agreement, a contract on how the business runs. Our operating agreement guide has a free generic template that is not legal advice.
Get an EIN from the IRS. It is free, and our EIN guide walks through it. If the LLC must collect or pay state taxes, register through MassTaxConnect, which needs the EIN. A single-member LLC without an EIN registers with a Social Security Number.
Employers also need workers' compensation insurance. Trade names go on a business certificate filed with your city or town.
What is due each year?
The annual report. The state says LLCs must file it by the anniversary of the LLC's original filing, and the fee is $500. The statute fixes that amount too.
Corporations see a different schedule, so do not copy a corporate friend's dates. The state's tax treatment of an LLC follows its federal classification. A single-member LLC is taxed as a sole proprietorship and a multi-member LLC as a partnership, unless it elects corporate treatment.
How do the neighbours compare?
Look at our guides for New Hampshire, Vermont and New York. When you are ready, use the start an LLC form.
After approval, check the rules in our Massachusetts business license guide.