How to Form an LLC in Massachusetts

Steps to Form Your Massachusetts LLC

1. 1

   Choose Your LLC Name

   Must include "LLC" or "Limited Liability Company." Search the Secretary of the Commonwealth website to confirm availability. Cannot be the same as an existing business in Massachusetts.

2. 2

   Designate a Registered Agent

   Must have a physical address in Massachusetts. Can be yourself, a friend, or a registered agent service ($50-300/year). This person receives legal documents on behalf of your LLC.

3. 3

   File Articles of Organization

   File with the Secretary of the Commonwealth. Fee: $500. Processing: 5-10 business days. File online →

4. 4

   Get an EIN (Federal Tax ID)

   Free from the IRS. Takes 5 minutes online. Required for bank accounts, hiring, and tax filing. See our EIN guide →

5. 5

   Create an Operating Agreement

   Not required in all states but strongly recommended. Defines ownership percentages, profit distribution, management structure, and what happens if a member leaves.

6. 6

   Open a Business Bank Account

   Keeps personal and business finances separate. Bring your EIN, Articles of Organization, and Operating Agreement to any bank. Required to maintain LLC liability protection.

Massachusetts Tax Info for LLCs

5% flat income tax

Most expensive state to form an LLC ($500 filing + $500 annual report). Consider NH or DE if you don't need MA presence.

Ongoing Requirements

• • Annual/Biennial Report: $500/year
• • Filing Entity: Secretary of the Commonwealth
• • Registered Agent: Must maintain one in Massachusetts at all times
• • Tax Filing: Federal return (Form 1065 for multi-member, Schedule C for single-member) + state return if applicable