Form a S-Corp in Massachusetts

Everything you need to know about forming a S-Corp in Massachusetts. Filing fees, requirements, timeline, and step-by-step guidance.

$275
Filing Fee
7-10 business days
Processing Time
$500
Annual Tax
Required
Registered Agent

How to File

1

Choose Corporate Name

Select a unique name ending with Corporation, Corp., Incorporated, or Inc. Check availability through Massachusetts Secretary of State.

30 minutes

2

Appoint Registered Agent

Designate a registered agent with Massachusetts address to receive legal documents and official correspondence.

15 minutes

3

File Articles of Organization

Submit Articles of Organization to Massachusetts Secretary of State with required information and $275 filing fee.

45 minutes

4

Obtain EIN

Apply for Federal Employer Identification Number from IRS, required for tax purposes and business operations.

20 minutes

What's Next After Filing

Once your S-Corp is officially formed, you'll want to complete these important steps:

  • File Form 2553Submit IRS Form 2553 within 75 days to elect S-Corporation tax status for federal tax purposes.
  • Create Corporate RecordsEstablish corporate bylaws, issue stock certificates, and maintain corporate records and meeting minutes.
  • Register for State TaxesRegister with Massachusetts Department of Revenue for applicable state taxes and business licenses.

Advantages

  • Pass-through taxation avoids double taxation
  • Limited liability protection for shareholders
  • Enhanced business credibility and professional image
  • Ability to attract investors and raise capital

Considerations

  • Strict compliance requirements and corporate formalities
  • Limited to 100 shareholders with ownership restrictions
  • Higher formation and maintenance costs than LLCs

Annual Obligations

Franchise Tax:$500
Annual Report Fee:$125
Report Due:March 31
Annual report due by March 31st. Minimum excise tax of $500 annually. Must maintain corporate formalities and hold annual meetings.
Last verified: December 2025Source

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