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In this video tutorial, Andrew Garcia, a South Coast business attorney, explains how Massachusetts corporations must file annual reports with the Secretary of State. Business owners can either download and mail the report or complete it online. Some find the online process confusing and may seek help from attorneys or accountants, incurring additional costs. To save businesses money, Garcia created this tutorial to guide viewers through the online filing system, allowing them to navigate it independently. He starts by directing viewers to the Secretary of State's website and highlights the 'File' button on the left-hand side.