How to Incorporate in Massachusetts

Education

If you’re looking to incorporate in Massachusetts, you’re in the right place. This guide will help you file formation documents, get tax identification numbers, and set up your company records.

1. Choose a Corporate Structure

   Incorporating means starting a corporation. If you want to form an LLC, please see "How to Form an LLC in Massachusetts".

   Is your corporation for-profit or not-for-profit? If you are starting a nonprofit, please see "How to Start a Non-Profit Organization in Massachusetts".

   C-Corp and S-Corp refer to taxation with the IRS, not to legal structures. Your corporation is taxed as a C-Corp unless you file an election to be taxed as an S-Corp (explained below).

2. Check Name Availability

   The legal name of your corporation may not conflict with any other registered name. Check availability of your desired name by conducting a name search.

   Name Search:	Massachusetts Secretary of the Commonwealth - Corporations Division
   Name Reservation:	Optional
   Suffix Requirements:	Shall contain the word “corporation, “incorporated,” “company,” or “limited” or the abbreviation “corp.,” “inc., or ltd.,” or words or abbreviations of like import in another language.  M.G.L. c156D §4.01

3. Appoint a Registered Agent

   Before you officially file to create your Massachusetts LLC, you will need to decide who your Massachusetts registered agent will be. A registered agent is a business's legal appointee to receive notice of lawsuit and other legal or government notices.

   State law requires every LLC to have a registered agent. The registered agent is designated when you file Massachusetts articles of organization with the Massachusetts Secretary of the Commonwealth - Corporations Division.

   Our reliable registered agent service fulfills this requirement. You get:

   • Same-day documents from our local office in Pittsfield
   • Immediate online access to state forms with our address and, where required, our signature
   • Annual fees from $89 to $99 per state with no additional charges

   
   

4. File Massachusetts Articles of Incorporation

   File the articles of incorporation to create your corporation.

   Agency:	Massachusetts Secretary of the Commonwealth - Corporations Division
   Form:	Articles of Organization
   Filing Method:	Mail, fax, in-person, or online.
   Agency Fee:	$275 for up to 275,000 shares + $100 for each additional 100,000 shares or any fraction thereof
   Turnaround:	~2-3 business days by mail (plus mail time). ~1-3 business days by fax with $25 expedite fee.
   Law:	M.G.L. c156D

5. Establish Bylaws & Corporate Records

   Your corporation must keep correct and complete books and records.

   Draft bylaws (potentially using a template) which is the governing document for the corporation. The bylaws of a corporation may contain any provision for managing the business and regulating the affairs of the corporation that is not inconsistent with law or with the articles of incorporation (C.R.S. 7-102-106). You will review and ratify the bylaws at your first board of directors meeting.

   A corporation shall keep as permanent records minutes of all meetings of its shareholders and board of directors, a record of all actions taken by the shareholders or board of directors without a meeting, a record of all actions taken by a committee of the board of directors in place of the board of directors on behalf of the corporation, and a record of all waivers of notices of meetings of shareholders and of the board of directors or any committee of the board of directors (C.R.S. 7-116-101).

   Your filed articles of incorporation and bylaws are the first documents for your corporate records. Your corporation will generate many other official records such as:

   • Meeting minutes
   • Shareholder resolutions
   • EIN verification letter
   • Amendments and other filings made to the corporation over its lifetime

   Organizations need a secure, centralized tool for managing and accessing sensitive records. Our Records Manager software offers a simple, efficient way for corporations to store records, track officers, directors, and shareholders, and customize meeting notifications.

6. Appoint Initial Directors

   The initial directors serve on the board until the annual meeting of shareholders (when directors are elected to the board). If the initial directors are not named in the articles of incorporation, they are appointed by the incorporator. The incorporator documents and signs this action for the corporate records.

7. Hold Organizational Meeting

   Hold the organizational meeting of the incorporators or initial directors in compliance with M.G.L. c156D §2.05. The meeting may be held in or outside of Massachusetts. Keep minutes of this meeting.

   The following state laws apply unless overridden by the organizational documents, where permissible.

   Directors	Officers
   Number: At least three required. Qualifications: Must be a shareholder, unless otherwise in bylaws. Quorum: Statute is silent.	Clerk, Treasurer, and President required.

8. Issue Stock Certificates

   The owners may be issued stock certificates to serve as proof of ownership in the corporation. Remember to hold the first annual meeting of the shareholders (the owners of the corporation) according to bylaws and keep minutes of this meeting.

   The following state laws apply unless overridden by the organizational documents, where permissible.

   Shareholders	Annual Shareholder Meeting
   Qualifications: N/A Stock Certificate: Not required. Voting Trusts Allowed: Yes.	Required: Yes. Action by written consent: Statute is silent.

9. Get a Federal Employer Identification Number (EIN)

   Your corporation must obtain an EIN regardless of whether it will hire employees.

   Submit to:	Internal Revenue Service http://www.irs.gov/
   Form:	IRS Form SS-4
   Guidance:	IRS Pub 1635: Understanding Your EIN
   Filing Method:	Mail, phone, fax, or apply online with the IRS
   Fee:	$0
   Turnaround:	Immediately online
   Notes:	The IRS website is only available during certain hours. Print your EIN before closing your session.

10. Report Beneficial Ownership Information to FinCEN

    As of January 1, 2024, millions of entities in the US need to report beneficial ownership information (BOI) to the Financial Crimes Enforcement Network (FinCEN) as part of the Corporate Transparency Act (CTA). Non-exempt corporations formed before that date must submit BOI by December 31, 2024, while those formed after must submit it within 30 days of formation. Our BOI Reporting Service includes up to four initial, updated, and corrected reports per year, ensuring the data you report to FinCEN is kept up to date.

11. Get Massachusetts State Tax Identification Numbers/Accounts

    Massachusetts offers a consolidated state tax registration application.

    
    

    Agency:	Massachusetts Department of Revenue
    Form:	Massachusetts Department of Revenue - WebFile for Businesses - Form TA-1
    Instructions:	Instructions
    Filing Method:	Online
    Agency Fee:	$0
    Notes:	Tax type descriptions Obtain an EIN first. If needed, the Massachusetts Department of Revenue will mail you Form ST-1: Sales and Use Tax Registration (access to this form is restricted).

12. Consider Electing S-Corp Taxation

    By default, your corporation is taxed as a C-Corporation. Some corporations, especially smaller ones, benefit from electing S-Corp tax treatment:

    • C-Corps suffer from double taxation: the corporation pays taxes on profits then members pay taxes on their distributions. If profits exceed $250,000 per owner, you provide employee benefits, or you will re-invest most of your profit in the business, you may benefit from the low tax rates on retained earnings under C-Corp treatment.
    • S-Corp treatment avoids double-taxation. It is generally the best choice for small businesses. To accomplish this, file Form 2553: S-Corp Election with the IRS.

13. Obtain Business Licenses & Permits

    To run your business legally, you must obtain applicable licenses and permits. The easiest way to navigate the wide range of federal, state, and local requirements is to search by your business type and locality using the Small Business Administration Business License & Permit look-up tool.

    
    

    Massachusetts Business License

    Not required

    
    
    

    General Business License licensure is not required on the State level in Massachusetts.

    Massachusetts does not have a general business license at the state level, but local licenses are often required.

14. Ongoing Filings to Maintain Your Corporation

    You must file federal and state tax returns.

    
    

    Annual Report

    Many states also require business entities to file an annual report to maintain good standing with the secretary of state.

    Agency:	Massachusetts Secretary of the Commonwealth - Corporations Division
    Form:	Annual Report for Domestic and Foreign Corporations
    Filing Method:	Mail, in-person, fax, or online.
    Agency Fee:	$100 + $10 expedite fee if filed electronically or $125 if filed by mail.
    Due:	Annually within 2.5 months after the close of the organization's fiscal year.
    Law:	MA. General Laws Chapter 156D § 16.22; 950 CMR 113.57.
    Penalties:	$25 late fee.
    Notes:	Anyone with authority may file. Original signatures are not required. A President,  Secretary and Treasurer MUST be listed to file online

    
    

    For more details, see our Massachusetts annual report information center page.

    You will need to demonstrate your company’s good standing to banks, customers, and other state agencies. After all the work involved in forming your Massachusetts corporation, don’t let a missed annual report filing cause your new business to fall out of compliance.

    Tracking and filing annual reports on your own can be time consuming and lead to accidental lapses. Protect your corporation’s good standing with Managed Annual Report Service, which tracks and automatically files reports on time, every time, so you can focus on your business.