Massachusetts Corporation Requirements

After forming a corporation, 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 a corporation provides its owners. This guide outlines the ongoing requirements for Massachusetts corporations.

Corporate records

Massachusetts corporations must keep complete corporate records at the principal office.

Corporate taxes and fees

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

  • Annual report. Massachusetts requires corporations to file an annual report. It is due on or before the 15th day of the third month after the close of the corporation’s fiscal year. The filing fee is $125.
  • Taxes. For complete details on state taxes for Massachusetts corporations, visit Business Owner's Toolkit or the State of Massachusetts .
  • Federal tax identification number (EIN). An EIN is required for corporations 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.

S corporation election

Massachusetts recognizes the federal S corporation election and does not require a state-level S corporation election.

Additional Massachusetts information

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

State Guides

The state in which you form your company can provide certain benefits.

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Guide to Incorporation

Learn what to expect when you're incorporating.