How to Start an LLC in Massachusetts (2025 Guide)

How to Form an LLC in Massachusetts in 5 Steps

In order to form your LLC in Massachusetts, there are certain steps you’ll need to complete:

1. Name your Massachusetts LLC
2. Choose a Resident Agent
3. File the Certificate of Organization
4. Create an LLC Operating Agreement
5. Get an EIN

Step 1: Name Your Massachusetts LLC

The first step in starting an LLC in Massachusetts is picking a name.

Think of a name that will be memorable and easily searchable by your potential clients while also following the Massachusetts naming requirements.

1. Important Naming Guidelines for Massachusetts LLCs:

• Your name must include the phrase “limited liability company,” “limited company,” or one of the following abbreviations: “LLC,” “L.L.C.,” “LC,” or “L.C.”
• Your name cannot include words that suggest or imply that it is sponsored by or affiliated with a state or federal agency (e.g., “State,” “FBI,” etc.).
• Your name cannot be the same (or deceptively similar) as the name of any other business entity registered within the Commonwealth of Massachusetts.
• Your name cannot contain certain restricted words  (e.g., “Medicine,” “Trust,” “Architect,” etc.) without prior written approval from the relevant state agency.  

For more information, have a look at Massachusetts’s statutory LLC naming guidelines. 

2. Conduct a Business Name Search in Massachusetts

To check whether your desired name has already been taken by another business entity in Massachusetts, you can choose to conduct a business entity search on the Corporation Division’s website. 

If you’re not going to start your LLC right away, it might be a good idea to consider reserving your name for up to 60 days. You can do this by filing an Application of Reservation of Name, along with a $30 filing fee, with the Secretary of the Commonwealth of Massachusetts.

For more information, you can have a look at our Massachusetts LLC Name Search guide.

3. Conduct a Domain Name Search

We recommend that you check online to see if your business name is available as a web domain. Even if you don’t plan to create a business website today, you may want to buy the URL in order to prevent others from acquiring it.

Once you have verified your name is available, you may now select a professional service to complete the LLC formation process for you.

FAQ: Naming a Massachusetts LLC

Step 2: Choose a Resident Agent in Massachusetts

After you find the right name for your LLC, you will need to nominate a Massachusetts resident agent, also known as a registered agent. This is a requirement for all LLCs in Massachusetts.

What is a resident agent? A resident agent is an individual or business entity responsible for receiving important tax forms, legal documents, notice of lawsuits, and official government correspondence on behalf of your business. Think of your registered agent as your business’s primary point of contact with the state.

Who can be a resident agent? A resident agent must be a resident of Massachusetts or a business entity that is authorized to operate in the state. In practice, this can be yourself or a different LLC member, a registered agent service, or a business attorney. 

FAQ: Nominating a Registered Agent

Step 3: File the Massachusetts LLC Certificate of Organization

To create an LLC in Massachusetts, you will need to file the Certificate of Organization with the Secretary of the Commonwealth. You can do this online, by mail, by fax, or in person. Professional limited liability companies can only file using a paper form.

Before filing, you will need to make sure that you have completed your Certificate of Organization correctly. The following information will need to have been filled out: 

• The exact name of your LLC
• The street address of your registered office
• The “general character” of your LLC (i.e., its business purpose)
• Your LLC’s date of dissolution (if applicable)
• The full name and street address of your resident agent
• The names and business addresses of all LLC managers (if different from office location specified above)
• The names and business addresses of all persons authorized to execute, deliver, or acknowledge real property of the LLC (e.g., real estate, etc.)
• Your contact information (including your phone number and email)
• Consent of resident agent (consent also can be attached separately) 

File the Certificate of Organization

OPTION 1: File Online With the Commonwealth of Massachusetts

File Online

– OR –

OPTION 2: File by Mail, by Fax, or In Person

Download Form

State Filing Cost: $500, payable to The Commonwealth of Massachusetts (Nonrefundable)

Filing Address:
William Francis Galvin
Secretary of the Commonwealth
One Ashburton Place, Room 1717
Boston, MA 02108

Fax: (617) 624-3891

Note: Fax filings must include a cover sheet.

For help with completing the form, visit our Massachusetts Certificate of Organization

If you’re expanding your existing business to the state of Massachusetts, you’ll need to register as a foreign limited liability company (LLC).

FAQ: Filing Massachusetts LLC Documents

Step 4: Create a Massachusetts LLC Operating Agreement

A Massachusetts LLC is not required to have an operating agreement, but it’s a good practice to have one.

An operating agreement is a legal document outlining the ownership and operating procedures of an LLC.

A comprehensive operating agreement ensures that all business owners are on the same page and reduces the risk of future conflict.

You can use the free tool in our Business Center to create a custom operating agreement in minutes — or download our free templates:

• Massachusetts Single-Member LLC Operating Agreement
• Massachusetts Multi-Member LLC Operating Agreement

FAQ: Creating a Massachusetts LLC Operating Agreement

Step 5: Get an EIN for Your Massachusetts LLC

You can get an Employer Identification Number (EIN), also known as a Federal Employer Identification Number, from the IRS for free. It is used to identify a business entity and keep track of a business’s tax reporting. It is essentially a Social Security number (SSN) for the company.

Why do I need an EIN? An EIN is required for the following:

• To open a business bank account for the company
• For federal and state tax purposes
• To hire employees for the company

Where do I get an EIN? An EIN is obtained from the IRS (free of charge) by the business owner after forming the company. This can be done online or by mail.

FOR INTERNATIONAL APPLICANTS: You do not need an SSN to get an EIN. Learn more here.

Get an EIN

Option 1: Request an EIN from the IRS

Apply Online

– OR –

Option 2: Apply for an EIN by Mail or Fax

Download Form

Mail to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999

Fax: (855) 641-6935

Fee: Free

FAQ: Getting an EIN

Best LLC Services in Massachusetts Compared

For a comprehensive comparison, read our Best LLC Services review. We reviewed and ranked the top LLC formation services to help you determine the best fit for your new business.

Important Next Steps to Protect Your Massachusetts LLC

After you’ve formed your LLC, you’ll need to complete key steps in order to:

• Separate your personal and business assets
• Stay compliant with state and federal laws

Get a Business Bank Account & Credit Card

Using a dedicated business banking account and business credit card is essential for personal asset protection.

When your personal and business accounts are mixed, your personal assets (your home, car, and other valuables) are at risk in the event your LLC is sued. In business law, this is referred to as piercing your corporate veil.

You can protect your business with these two steps:

1. Opening a business bank account:

• Separates your personal assets from your company’s assets, which is necessary for personal asset protection.
• Makes accounting and tax filing easier.

2. Getting a business credit card:

• Helps you separate personal and business expenses.
• Builds your company’s credit history, which can be useful to raise capital later on.

Get Insurance

Even though an LLC offers limited liability, you’ll still likely need to purchase some form of business insurance to protect your LLC’s assets. The most common types are:

• General Liability Insurance: A broad insurance policy that protects your business from lawsuits. Most small businesses get general liability insurance.
• Professional Liability Insurance: A business insurance policy for professional service providers (consultants, accountants, etc.) that covers against claims of malpractice and other business errors.
• Workers’ Compensation Insurance: A type of insurance that provides coverage for employees’ job-related illnesses, injuries, or deaths. In Massachusetts, businesses with one or more employees, including LLC members and corporate officers, are required by law to have workers’ compensation insurance.

Want to learn exactly what coverage your Massachusetts business may need? Read our full Massachusetts Business Insurance Guide.

Obtain Business Licenses If Needed

While Massachusetts doesn’t require a general state business license, your LLC may need specific licenses or permits based on its industry, location, and activities.

• State-Level Licenses: Visit the Professional Licenses & Permits page to determine if your business requires any state-issued licenses or permits.
• Local Licenses: Check with your city or county clerk’s office to identify any local licensing requirements, such as zoning permits or health department approvals.
• Federal Licenses: If your business activities are regulated by a federal agency (e.g., selling alcohol or firearms or operating in the transportation industry), consult the U.S. Small Business Administration’s website to determine necessary federal licenses or permits.

For a comprehensive overview and step-by-step instructions, refer to our Massachusetts Business License Guide.

Pay Massachusetts LLC Taxes

Your Massachusetts LLC will have several tax obligations:

Federal LLC Tax Requirements

As a pass-through entity, profits typically flow to your personal tax return. LLC members pay self-employment tax (15.3%) on their earnings.

Income Taxes

In Massachusetts, there are two key types of state-level income taxes your LLC may need to pay in addition to its federal obligations. These include: 

• Personal Income Tax: If your LLC is filing under default status in Massachusetts, its members will need to pay individual state income tax at a flat rate of 5% on the distributions they take from the company’s revenue. This tax can be filed using Form 1: Massachusetts Resident Income Return.
• Corporate Excise Tax: LLCs opting to file as C corps in Massachusetts must pay corporate excise tax. This is set at a flat rate of 8% of your business’s taxable net income in addition to a measure of your LLC’s tangible property or taxable net worth (whichever is greater) levied at a rate of $2.60 per $1,000. You’ll need to pay this tax electronically using MaxTaxConnect.

Sales and Use Taxes

If you’re selling, renting, or using a physical product, you’ll typically need to register for a seller’s permit through the MassTaxConnect website.

This certificate allows a business to collect sales tax on taxable sales.

Sales tax, also called “Sales and Use Tax,” is a tax levied by states, counties, and municipalities on business transactions involving the exchange of certain taxable goods or services.

Read our sales tax guide to find out more.

Employer Taxes

If you have employees in Massachusetts, you’ll need to register for Unemployment Insurance Tax through the Massachusetts Department of Unemployment Assistance. You’ll also need to sign up for Withholding Tax through the Massachusetts Department of Revenue.

Local Taxes

Some cities and counties in Massachusetts impose taxes that may be applicable to your business. These include local option taxes, municipal property taxes, and motor vehicle excise taxes. 

You can download this adoption timetable to learn about all local option excise taxes. Or, reach out to your county assessor for more information. Most Massachusetts LLCs must file their state tax returns by April 15. For help understanding your full tax obligations — and making sure nothing gets missed — check out our full Massachusetts LLC Tax Guide.

File Your LLC Annual Report

All LLCs are required to submit an annual report with the Secretary of the Commonwealth of Massachusetts, Corporations Division.

This annual report is due each year alongside a $500 fee by mail, online, by fax, or in person by the anniversary of the date you initially registered your LLC with the state.

Note: Failing to file your annual report on time incurs a $50 penalty for each month the report is overdue.

To stay on top of this deadline and other important compliance tasks, we recommend hiring a professional registered agent service — they can help ensure you never miss a filing.

Massachusetts Business Resources

• TRUiC Business Center
• Local Resources
• Massachusetts Small Business Development Center
• MassTaxConnect
• Massachusetts Limited Liability Company Information
• Contact the State of Massachusetts
• Massachusetts LLC Statutes