Massachusetts LLC annual report & franchise tax deadlines 2026-2027
Every recurring Massachusetts filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | On or before the anniversary of the certificate of organization each year |
| State fee | $500 ($520 online) |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Within 2½ months after fiscal year end (Mar 15 for calendar year) |
| State fee | $100 online (+$10 expedite) / $125 paper |
| How often | annual |
Franchise & entity-level taxes
| Corporate excise (Form 355 / 355S) corp, s corp | Apr 15 for C corps; Mar 15 for S corps (calendar year) Minimum excise $456 Confirmed on official page |
|---|
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (Form 355) |
| Partnership / S corp return | Mar 15 (Form 355S / Form 3) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Massachusetts
No active IRS disaster postponements for Massachusetts as of Oct 21, 2026. See all deadline changes.
Your Massachusetts calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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Massachusetts deadline FAQ
When is the Massachusetts LLC annual report due?
On or before the anniversary of the certificate of organization each year.
How much does the Massachusetts LLC annual report cost?
State fee: $500 ($520 online).
When is the Massachusetts corporation annual report due?
Within 2½ months after fiscal year end (Mar 15 for calendar year). Fee: $100 online (+$10 expedite) / $125 paper. S corporations file the same report as other corporations.
Does Massachusetts have a franchise tax or annual LLC tax?
Yes — Corporate excise (Form 355 / 355S): Apr 15 for C corps; Mar 15 for S corps (calendar year) (Minimum excise $456).
When are Massachusetts business income tax returns due?
C corporations: Apr 15 (Form 355). Pass-through entities (partnerships, S corps): Mar 15 (Form 355S / Form 3). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Massachusetts sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a Massachusetts deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://www.sec.state.ma.us/divisions/corporations/general-information/corporations-filing-fees.htm
- https://www.mass.gov/orgs/massachusetts-department-of-revenue
- https://www.mass.gov/info-details/dor-tax-due-dates-and-extensions
- https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm
- https://www.sec.state.ma.us/divisions/corporations/download/Fee_Schedule.pdf
- https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156C/Section70
- https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section16.22
- https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section14.20
- https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section14.21
- https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter180/Section26A
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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