Key figures
Massachusetts compliance
2026, with sources
Registering and the annual report
A Delaware corporation doing business in Massachusetts registers as a foreign corporation with the Secretary of the Commonwealth’s Corporations Division: $400. Its annual report is due within two and a half months after the end of its fiscal year, March 15 for a calendar-year company, and costs $125, or $100 filed electronically; a late report is $150.
That timing catches companies that track annual reports by registration anniversary, as most states work. In Massachusetts the report sits next to the federal S-corp and partnership deadlines, a month before the excise return.
The excise calendar
Form 355 (or 355U for combined groups) is due on the 15th day of the fourth month after year end, April 15 for a calendar year. The extension is automatic, six months or seven for combined filers, but only valid if at least 50% of the tax, or the $456 minimum if greater, is paid by the original due date. Corporations expecting more than $1,000 of excise make estimated payments.
A first-year startup that registers in Massachusetts and owes only the minimum still pays $456 with the return or extension, and files the annual report a month earlier.
Unclaimed property
The Treasurer’s unclaimed property cycle runs on a June 30 year: due diligence letters by September 1, then the report and remittance by November 1, filed electronically. Most property, including uncashed vendor checks and customer credit balances, is reportable after three years of inactivity.
Deadlines
- Within 2½ months after fiscal year end (Mar 15 for calendar years)$125 ($100 filed electronically)Annual report
- Apr 15 for calendar yearsCorporate excise returnForm 355 / 355U
- Nov 1Unclaimed property report and remittance (period ending June 30)
- Jan 31State copies to DOR through MassTaxConnectForms 1099
The federal baseline
This page covers what Massachusetts adds. The federal rules underneath it apply here too.
Common questions
When is the Massachusetts annual report due?
Within two and a half months after the end of the fiscal year, so March 15 for a calendar-year company, not on the anniversary of registration as in many states. It costs $125, or $100 filed electronically, and $150 if late.
Is the corporate extension automatic?
Only if you pay. The automatic extension (six months, seven for combined filers) is valid only if the corporation pays at least 50% of its total tax or the $456 minimum, whichever is greater, by the original due date.
Compliance next door
- CTConnecticut complianceRegistering costs $385 and the annual report $435 a year, due in the anniversary month. The corporate return is due May 15, with heavy estimates from the third month.
- NHNew Hampshire complianceNew Hampshire charges $100 to register and $100 for an annual report due between January 1 and April 1. BPT and BET returns are due April 15; there are no state W-2 or 1099 filings.
- NYNew York complianceQualifying in New York is cheap ($225, then $9 every two years). The calendar is not: state and city returns on April 15, March mandatory first installments, and a March 10 unclaimed funds report.
- RIRhode Island complianceRhode Island charges $150 to register and $50 for an annual report filed February 1 to May 1. The RI-1120C is due April 15, and unclaimed property before November 1.
- VTVermont complianceVermont charges $155 to register and $250 a year for the annual report, due 2½ months after year end. The corporate return follows the federal date, with an extra 30 days on extension.
More of the Massachusetts guide
- AccountingAccounting and state tax in MassachusettsCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in MassachusettsSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in MassachusettsPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in MassachusettsWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in MassachusettsCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.