Who needs a certificate of organization (LLC) and the annual report in Massachusetts?

Issued by Secretary of the Commonwealth, Corporations Division, at step 1 of 6 in the opening sequence: set up the business.

Every kind of business in Massachusetts

The Massachusetts table lists this for every kind of business.

File online through the Corporations Division. The certificate names a resident agent with a Massachusetts street address and at least one manager or authorized person. Massachusetts is one of the most expensive states to form and keep an LLC in; a missed annual report leads to administrative dissolution and a $100 reinstatement fee on top of the reports owed.

Checked Oct 21, 2026 against the agency’s page.

Step 1 of 6: Set up the business

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Secretary of the Commonwealth, Corporations Division.

Sources and dates

Corporations Division LLC pages and filing fee schedule; 950 CMR 112.00; M.G.L. c. 156C. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.