How to Apply
How to Form an LLC
1. Find a Business Name
- Business Search: corp.sec.state.ma.us
Use the Massachusetts Corporations Search Engine to check whether your desired LLC name is available. If no other businesses are currently using that name, the words “No Records Found” will appear after you click search.
The name of your business must end with the words “limited liability company” or abbreviation “L.L.C.” or “L.C.”[3]
2. Select a Resident Agent
All LLCs in Massachusetts must maintain a resident agent for service of process. The agent must be a Massachusetts resident, a domestic corporation, or a foreign corporation authorized to do business in the state.[4]
3. Register the LLC
There are two ways to apply for the registration of your LLC: online or by mail.
Option 1: File Online
Go to corp.sec.state.ma.us to access the state’s online filing system.
Select the appropriate online form for the type of LLC you want to register.
Enter the name of your LLC and the address where your company records will be maintained.
Describe what the business will be used for. If it is a professional LLC, meaning the services provided require a professional license, this form must be filed by fax, mail, or in person. Enter the date of dissolution if applicable.
Enter the name and address of your LLC’s resident agent. Sign their name below.
Enter the name and business address of each manager or member of the business.
Enter the name, address, and contact information of the person filing this certificate of organization.
Type your name on the provided line and select “Accept.” You will then be prompted to review the document and pay the filing fee to submit the document for approval.
Option 2: File By Mail
Complete the appropriate form and send the document to the provided address with an enclosed payment.
LLC Certificate of Organization – For in-state entities
Filing fee: $500 check or money order made payable to the Commonwealth of Massachusetts
Mailing address: Secretary of the Commonwealth
One Ashburton Place, Room 1717
Boston, Massachusetts 02108-1512
Foreign LLC Application for Registration – For out-of-state entities
Filing fee: $500 check or money order made payable to the Commonwealth of Massachusetts
Mailing address: Secretary of the Commonwealth
One Ashburton Place, Room 1717
Boston, Massachusetts 02108-1512
4. Obtain an EIN
- Apply Online: www.irs.gov
- Apply by Fax/Mail: Form SS-4
It is required to apply for an Employer Identification Number (EIN) with the IRS in order to begin operating your business.
5. Write an Operating Agreement
While operating agreements are not legally required in Massachusetts, it is still recommended that one be created to help facilitate the business’s internal operations.
Download: PDF, MS Word, OpenDocument
6. Choose a Tax Classification
Below are the most common types of LLC tax classification:
- LLC – As an LLC, a sole proprietorship or partnership is considered a “pass-through entity,” which means all profits are taxed as income for the members/owners.
- S-Corporation – All business profits and losses are sent to the shareholders, who must pay income tax. To file as an S-corp, an LLC must file IRS Form 2553 within 75 days of formation.
- C-Corporation – All business profits and losses are filed as a separate corporate entity. To file as a C-corp, an LLC must file IRS Form 8832 within 75 days of formation.
7. File Annual Report
All business entities in Massachusetts are required to file an annual report. For LLCs, annual reports can be filed online. Filing fee is $500.[1]