Corporate Records Maintenance Package for Existing Corporations - Massachusetts 2025

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Employers must distribute the Summary Annual Report to all benefit participants and beneficiaries within nine months after the plan year ends, using various distribution methods such as hand delivery, mail, company-wide publication, or electronic delivery.
Every corporation authorized to transact business in the commonwealth MUST file an annual report with the Corporations Division within two and one half (2) months after the close of the corporations fiscal year end. M.G.L.A. c156D 16.22; 950 CMR 113.57.
Statutory business entities which include business corporations, nonprofit corporations, limited liability companies (LLCs), limited partnerships (LPs), and limited liability partnerships (LLPs) are generally required to file an information report with the business entity filing office of their formation state and
Every corporation authorized to transact business in the commonwealth MUST file an annual report with the Corporations Division within two and one half (2) months after the close of the corporations fiscal year end. M.G.L.A.
Corporations must complete a Form 966, Corporate Dissolution or Liquidation, and file it with the final corporate return. Partnerships must file the final Form 1065 and Schedule K-1s. Sole proprietors stop filing the Schedule C with the individual income tax return.
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If you miss your annual report deadline in Massachusetts, corporations will have to pay a $25 late penalty for failing to file on time. LLCs and nonprofits are not charged a fee for failing to file on time but are at risk of administrative dissolution if they fail to file.

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