How to Form an LLC in Massachusetts

Step 1: Choose and check your LLC name

Massachusetts LLC names must include “Limited Liability Company,” “LLC,” or “L.L.C.” Search availability via the Massachusetts Secretary of State business search.

Step 2: Appoint a registered agent

Your Massachusetts LLC needs a registered agent with a physical street address in the state who is available during normal business hours to receive service of process. You can serve as your own agent if you reside in Massachusetts.

Step 3: File Articles of Organization

File Articles of Organization with the Massachusetts Secretary of State. The filing fee is $500. Online filing is available and is typically faster than mail.

Step 4: Get an EIN from the IRS

Apply for a free Employer Identification Number through IRS.gov. EINs issue immediately for online applicants with a US Social Security Number or ITIN.

Step 5: Draft an Operating Agreement

Massachusetts does not require LLCs to file an Operating Agreement, but having one is essential to preserve liability protection — especially for single-member LLCs.

Step 6: Comply with annual obligations

Massachusetts requires an annual report (or equivalent) costing $500 on a annual basis. Set a calendar reminder; the late-filing penalty in most states is significant.

Step 7: Local licensing and permits

Check city and county requirements wherever your LLC operates in Massachusetts. Many municipalities require a local business license even for online businesses.

Massachusetts-specific notes

Massachusetts has the highest LLC formation and annual report fees in the country at $500 each. Domestic LLCs file the annual report on the anniversary of formation.