[0:00] The short answer Dan: To start an LLC in Massachusetts, you file a Certificate of Organization with the Secretary of the Commonwealth's Corporations Division, and pay $520 online, or $500 by mail. Maya: Why the twenty-dollar difference? Dan: Electronic filings carry a $20 expedite fee on top of the $500 filing fee. Maya: This is The Business Formation Podcast. Today, Massachusetts for 2026, in six steps, with what it all costs and the three best ways to have it filed for you. What comes first? [0:33] Step 1: Choose a name Dan: Include limited liability company, limited company, LLC, or LC. The name also can't be the same as, or deceptively similar to, one already on record. Maya: How do I check? Dan: The Corporations Division has a free business entity search. Run your name through it before anything else. Maya: And if I'm not ready to file? Dan: You can reserve a name for 60 days. The fee is $30. [1:00] Step 2: Name a resident agent Maya: I keep hearing "resident agent." Is that the same as a registered agent? Dan: Yes. Resident agent is what Massachusetts calls it. Maya: Who can do it? Dan: A Massachusetts resident, or an authorized business, at a Massachusetts street address. Maya: A P.O. box? Dan: A post office address isn't sufficient. The agent also signs a consent on the Certificate. Maya: Is the agent's information private? Dan: No, the details are public. That's why many owners use a commercial agent. And changing agents later is free if you file online. [1:31] Step 3: File the Certificate of Organization Maya: Walk me through the filing. Dan: You submit the Certificate of Organization to the Corporations Division. Online is $520. By mail or in person it's $500. Maya: What goes on it? Dan: The name, a Massachusetts office address where records are kept, the business purpose, the resident agent, any managers, and who can sign filings. Maya: I'm Maya, by the way, here with Dan. Dan: Good to have you, Maya. Here's a tip: the agent consent is part of the same Certificate, so line up your agent before you file. Maya: Is there a faster option? Dan: The $20 online fee is exactly that, an expedite fee on electronic and fax filings. [2:13] Step 4: Write an operating agreement Maya: Does the state collect my operating agreement? Dan: No. You keep it with your records, and there's no state fee. Maya: Do I even need it on paper? Dan: Massachusetts allows a written or even an oral agreement. I'd still put it in writing. Maya: What goes in it? Dan: Who owns what, how profits are split, who makes decisions, and what happens if a member leaves. [2:37] Step 5: Get a free EIN Maya: Now the federal part. Dan: Apply for your EIN free with the IRS at IRS.gov, after the Corporations Division files your Certificate. Maya: How long does it take? Dan: If the online application is approved, the number comes right away. Keep the Social Security number or ITIN of the person in charge handy. Maya: And the beneficial ownership report? Dan: You can skip it. FinCEN no longer requires it from U.S. companies. [3:05] Step 6: File the annual report Maya: What do I owe every year? Dan: An annual report, on or before the anniversary of your Certificate. It's $500 by mail, or $520 online. Maya: The anniversary, not a set calendar date? Dan: Right. It follows the date your Certificate was filed, year after year. Maya: What if I forget? Dan: Miss two years in a row and the Corporations Division can start dissolving the LLC. Maya: Right away? Dan: No. There's a 90-day notice. If it isn't fixed in that window, the LLC is administratively dissolved. [3:38] What it costs Maya: Give me the do-it-yourself number. Dan: $520 to form online. Then $520 a year for the annual report, also online. Maya: And the EIN? Dan: Free. Maya: What's the total for the first year? Dan: $520, plus a $30 reservation if you want to hold the name first. That's $550. Maya: And the mail route? Dan: $500 to file, $500 for each annual report. [4:09] The online fee math Maya: Let me check the online premium. Is it just that one $20 charge? Dan: It's $20 on the Certificate, and $20 on each annual report you file online. Maya: So over three years of reports? Dan: $60 in expedite fees, on top of the $500 each time. Maya: And the Certificate itself? Dan: $20 more at the start. So $80 across the Certificate and three reports. Maya: Is that worth it to skip the mail? Dan: That's your call. The state fee schedule is what it is. [4:42] Picking your resident agent Maya: Could I be my own agent? Dan: If you're a Massachusetts resident with a Massachusetts street address, yes. Maya: What about someone out of state? Dan: It has to be a resident or an authorized business at a Massachusetts street address. Maya: What if I move? Dan: You can change agents online, and there's no fee for it. [5:02] When an annual report slips Maya: Let me press on this. What does a missed report really cost? Dan: One missed year isn't what triggers dissolution. Two in a row can. Maya: Then what? Dan: A 90-day notice. If it isn't resolved by then, the LLC is administratively dissolved. Maya: So there's real runway. Dan: There is, but the reports still cost $500 or $520 each, so don't let it slide. [5:27] Filing online or by mail Maya: Let me think about mail versus online. Which should I pick? Dan: Both work. By mail or in person it's $500. Online or by fax it's $520. Maya: So the extra $20 buys what? Dan: It's an expedite fee on electronic and fax filings. That's the state's own description. Maya: And it applies to the annual report too? Dan: Yes. The same $500 and $520 amounts apply to the annual report. Maya: So whichever route I choose for the Certificate, I can choose again each year. Dan: Right. Each filing is its own decision. [6:06] First-year checklist Maya: Give me the order of operations. Dan: Search the name. Choose your resident agent. File the Certificate of Organization online for $520. Then get your EIN and write your operating agreement. Maya: And the calendar? Dan: Your annual report, on or before your anniversary date. [6:25] The 3 best ways to file in Massachusetts Maya: What if I'd rather have someone else do the filing? Dan: Here are the three best ways to file in Massachusetts. Number one, our pick, is Mainstay Filing, $199 a year plus the state fee. With the $520 state fee, checkout comes to $719. Maya: What does that include? Dan: Your Certificate of Organization filed, your EIN application, and your resident agent every year. It renews at the same $199. Maya: And the annual report? Dan: In Massachusetts, Mainstay prepares and files it by your anniversary date every year. You pay only the state's fee. Maya: Number two? Dan: MA Registered Agent.org. It prepares and files your Certificate for $199 plus the state fee, which is also $719 at checkout. The first year of agent service is free, then it's $99 a year. Maya: And number three? Dan: Massachusetts Registered Agent.co. Same offer. $199 plus the state fee, first year of agent service free, then $99 a year. Maya: How do I decide? Dan: If you'll file your own annual report, numbers two and three cost less from year two, at $99 a year for the agent alone. The state's report fee is the same either way. If you want it all handled at one steady price, that's Mainstay. [7:53] Three years of service fees Maya: Give me a three-year comparison. Dan: Mainstay is $199 a year, so $597. Number two or three is $199 in year one, then $99 in each of the next two years, for $397. Maya: A $200 gap. Dan: Yes, and in Massachusetts, that gap pays for having your annual report filed on time. [8:21] Recap Maya: Can I hear the short version? Dan: Choose a name with LLC in it, name a resident agent at a Massachusetts street address, file the Certificate of Organization online for $520, write an operating agreement, get your free EIN, and file your annual report by your anniversary every year. Maya: The links to all three services and every official source are in the show notes. Thanks for listening to The Business Formation Podcast, and good luck with your new Massachusetts LLC.