Massachusetts LLC Formation

Each state has different requirements for forming a limited liability company (LLC). Whether you are starting a business or incorporating a business already in existence, you'll want to understand the state requirements for LLC formation.

Cost to form a Massachusetts LLC

At BizFilings, we clearly outline our fees and the Massachusetts state fees. When you view our pricing to form an LLC you plainly see:

• BizFilings’ package prices. BizFilings offers three incorporation service packages from which you can choose.
• State fee for standard turn-around. Our pricing clearly shows the state fee to incorporate in Massachusetts with standard turn-around.
• Expedited turn-around. You will see the BizFilings and state fee, if any, for expedited turn-around.
• 24-hour turn-around. Massachusetts has a 24-hour filing option, which is outlined in our pricing.
• Certified copy. Our pricing also clearly displays the BizFilings and state fee, if any, for issuing a Certified Copy of the Articles of Organization.

Form a Massachusetts LLC

LLC Name

The name of an LLC must end with "Limited Liability Company," "Limited Company," "LC," "LLC" or "L.L.C." Symbols cannot be used in a company name. The name may not be the same as the name or trade name of a Massachusetts LLC, foreign LLC, firm, association, person carrying on business in Massachusetts or name under reservation. It may also not be so similar as to be mistaken for another name unless given the written consent of the existing LLC, firm, association or person. The words "United States," "U.S." or "Veteran" imply an association with the government and cannot be used.

Member/Manager information

The following are the Massachusetts requirements for the members/managers of LLCs:

• Minimum number. LLCs must have one or more members/managers.
• Residence requirements. Massachusetts does not have a provision specifying where members/managers must reside.
• Age requirements. Members/managers must be at least 18 years old.
• Inclusion in the Articles of Organization. Member/Manager names and addresses are required to be listed in the Articles of Organization.

Information for the Articles of Organization

The document required to form an LLC in Massachusetts is called the Articles of Organization. The information required in the formation document varies by state. The Massachusetts requirements include:

• Registered agent. LLCs must list the name and address of a registered agent with a physical address (no post office boxes) in Massachusetts. The registered agent must be available during normal business hours to accept important legal and tax documents for the business.

Professional services businesses

Massachusetts allows professionals, such as accountants, attorneys and physicians, to form a professional limited liability company (PLLC).

After forming a limited liability company (LLC) , you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability an LLC provides its owner(s). This guide outlines the ongoing requirements for Massachusetts LLCs.

LLC taxes and fees

The following are taxation requirements and ongoing fees for Massachusetts LLCs:

• Annual report. Massachusetts requires LLCs to file an annual report, which is due on the anniversary date of the incorporation. The filing fee is $500.
• Taxes. For complete details on state taxes for Massachusetts LLCs, visit Business Owner's Toolkit or the State of Massachusetts .
• Federal tax identification number (EIN). An EIN is required for LLCs that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
• State tax identification number. Massachusetts does not require a state tax identification number.

Business licenses

Business licenses and/or permits are required for most businesses. The BizFilings Business License Application Package can help you stay on top of these requirements.

Additional Massachusetts information

View the following additional resources BizFilings has for forming and maintaining companies in Massachusetts:

• Massachusetts Corporation Formation

Continue Your Research

• How to Select a State for Incorporation
• Understanding Incorporation Requirements
• What is a Registered Agent?

Explore BizFilings' Services

• C Corporation Formation Service
• S Corporation Formation Service
• Registered Agent Service
• Professional Corporation