The following table sets forth a comprehensive summary of this state’s LLC laws, filing requirements, taxation and more.
Keep in mind though, that the information in this table is subject to the whim of each state’s lawmakers, so the information is constantly changing.
It’s a good idea to do a reality check with the Secretary of State’s office to confirm that the information is still current.
|Secretary of State Contact Information||Corporations Division|
Massachusetts Secretary of State
One Ashburton Place, 17 th Floor
Boston, MA 02108
|LLC Filing and Assistance Website Address||www.state.ma.us/sec/|
|LLC Filing Fees||The fee for filing a Certificate of Organization is $500. A foreign LLC wishing to do business in Massachusetts must file an Application for Registration as a Foreign Limited Liability Company with the Division along with a filing fee of $500.|
|LLC Name Reservation Information and Fees||An organizer may reserve an LLC name for a period of thirty days. The filing fee is $15.|
|Link to Get LLC Formation Forms||www.state.ma.us/sec/cor/Functionality/DownloadForm.htm|
|Periodic LLC Reporting Requirements||An LLC must file an annual report each year with the Division on or before the anniversary date of the filing of the LLC’s original Certificate of Organization or Application for Registration with the Division. The filing fee is $500.|
|Link to Get LLC Tax Forms||http://www.dor.state.ma.us/Forms/FormsMenu2.htm|
|LLC Tax Summary||Most LLCs must file Massachusetts’ Partnership Return (Form 3). The return is for informational purposes only. LLCs that are classified as corporations for federal tax purposes must file the Corporate Excise Return (Forms 355).|
|LLC Statute||Title XXII, Chapter 156 of the General Laws of Massachusetts.|
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Michael Spadaccini is the author of 8 books on self-help legal matters such as, Ultimate LLC Compliance Guide: Covers All 50 States (Ultimate Series), Ultimate Book of Forming Corps, LLCs, Partnerships & Sole Proprietorships, and Ultimate Guide to Forming an LLC in Any State, Second Edition (Ultimate Series).
You can view his Amazon Author Profile Here.