Annual Filing Requirements
Annual Report fee is $125 for paper filing and $109 for online (electronic) filing. There is a $25 late fee. Non-profits are assessed a $15 Annual Report fee.
Annual Report - Annual Report
Annual Report (Pro Corp) - Annual Report (Professional Corporation)
Annual Report (NP) - Annual Report (Non-profit Corporation)
Annual Report (Online) - Annual Report Online Filing (Existing Entities)
Domestic and foreign corporation annual reports must be filed on or before the 15th day of the 3rd month after close of fiscal year, or by March 15th for calendar year filing.
Foreign corporations must file an initial certificate or report with the State Secretary within 10 days after commencing business in Massachusetts.
Corporation Tax Returns
Excise tax is composed of two parts: (1) (a) 0.26% of specified and allocated tangible property if a tangible property corporation, or (b) net worth if an intangible property corporation: plus (2) 8.75% of net income attributable to Massachusetts. The minimum tax is $456.
Form 355 - 2010 Corporation Excise Tax Return (instructions)
Form 355-PV - 2010 Form 355 Payment Voucher
Form 355S - 2010 S Corporation Excise Tax Return (instructions)
Form SK-1 - 2010 S Corp Schedule SK-1
Schedule S - 2010 S Corp Schedule S Distributive Income
Pay Taxes (Online) - Tax Payments Online
Corporate Tax Forms - Corporate Excise Tax Forms 1999-2010
Massachusetts S corporations must file Form 355S with Schedule S and one Schedule SK-1 for each resident and nonresident shareholder. Schedule S must be completed to report the S corporation's distributive income. The S corporation must also provide a Schedule SK-1 to each shareholder to inform the shareholder of the distributive share of items of income, loss, deduction and credit for reporting on the shareholder's Massachusetts return.
Corporate excise returns, together with payment in full of any tax due, must be filed on or before the 15th day of the third month after the close of the taxable year, or March 15th for calendar year filing.