CORPAPR 14, 2026

What happens when your LLC annual report is late

$500 a month, then administrative dissolution at twelve. The full Massachusetts late-filing escalation sequence, in order.

Contractor Renewal Desk3 MIN READ

Massachusetts requires every domestic LLC and corporation to file an annual report on the entity's anniversary date. The filing fee for an LLC is $500 per year. The penalty for late filing is also $500 — per month.

The full escalation sequence

Day 1 past anniversary: $500 late fee assessed.

Each subsequent month: another $500 added to the outstanding balance.

12 months past due: the Secretary of State may administratively dissolve the entity. New work signed under that entity name from the dissolution date forward exposes the operator to personal liability for those obligations.

Reinstatement after administrative dissolution requires payment of all accumulated late fees plus a reinstatement filing — typically $1,000+ for an entity 18 months delinquent.

How to avoid it

File on time. The state will not call you. The corporate database will not email you. The only reminder you get is the one you set yourself or pay someone to set for you.