A Massachusetts LLC is a limited liability company registered with the Secretary of the Commonwealth for a $500 state filing fee, with a $500 annual report due every year on the formation anniversary. Massachusetts charges a flat 5% state income tax, rising to 9% on income above $1M, and it lists members or managers on the public record, so it is not one of the four anonymous-LLC states. Founders who need ownership privacy form a Wyoming or New Mexico anonymous LLC and foreign-qualify into Massachusetts when local operations require it. This guide covers formation, cost, tax, the annual report, and the privacy path.
A Massachusetts LLC is formed by filing a Certificate of Organization with the Secretary of the Commonwealth for a $500 state fee, then appointing a registered agent, adopting an operating agreement, obtaining an EIN, and opening a bank account. Anonymousllc.co runs the full sequence in 5-10 business days end-to-end. The Certificate is accepted within 1-3 business days, the EIN follows in 5-7 days for non-residents, and bank approval lands 8-10 days after the EIN. Massachusetts names either members or managers on the public Certificate, so the state document itself carries ownership information. Anonymousllc.co acts as organizer and appoints the registered agent, which keeps the founder's home address off the filing.
Anonymousllc.co forms a Massachusetts LLC for $797 total: a $297 service fee plus the $500 state filing fee. That price covers the state filing, registered agent for year one, a Massachusetts operating agreement, the EIN, and 4-5 US bank applications. The recurring cost after year one is the $500 annual report plus $100/year for registered agent service, which makes Massachusetts one of the more expensive states to maintain. For founders whose priority is privacy or lower ongoing cost, Anonymousllc.co recommends a Wyoming LLC at $397 all-in or a New Mexico LLC at $347 with no annual report, foreign-qualified into Massachusetts when local operations require a registered presence.
No. Massachusetts requires either members or managers to be disclosed on public state records, so a direct Massachusetts filing exposes ownership. Massachusetts is not one of the four anonymous-LLC states. The four states that keep members and managers off public filings are Wyoming, New Mexico, Delaware, and Nevada. In those states only the registered agent appears on the public record. A founder who forms directly in Massachusetts accepts that a manager or member name sits on the Certificate of Organization and on the annual report every year. Ownership privacy in Massachusetts comes from structure, not from the state filing itself.
The privacy path is to form a Wyoming or New Mexico anonymous LLC as the parent, then foreign-qualify that entity into Massachusetts when in-state operations require registration. The anonymous parent owns the business; the Massachusetts registration names the parent, not the individual. Wyoming and New Mexico keep members and managers off the public record, so the human owner stays private while the LLC operates legally in Massachusetts. Anonymousllc.co structures the Wyoming or New Mexico formation, then handles the Massachusetts foreign qualification and registered agent. See /wyoming-anonymous-llc/ and /anonymous-llc/ for the anonymous formation that anchors this structure.
Massachusetts applies a flat 5% personal income tax on LLC pass-through income, rising to 9% on income above $1M through the millionaire surtax. The IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership by default. Profits pass through to the owners and are reported on personal returns. An LLC can elect S-corporation treatment by filing Form 2553, which saves self-employment tax once net income passes $40,000-$60,000. Non-resident owners with no US effectively connected income owe no US federal income tax on foreign-earned profit but file Form 5472 with a pro-forma Form 1120 each year.
Every Massachusetts LLC files an annual report with the Secretary of the Commonwealth for a $500 fee, due each year on the anniversary of the LLC's formation date. It confirms the registered agent, principal office, and manager information. That $500 fee is the highest recurring LLC charge among US states. Missing the deadline moves the LLC out of good standing and, if left unaddressed, leads to administrative dissolution, which can retroactively void the liability shield. Anonymousllc.co tracks the anniversary date and files the report each year as part of registered agent service, so the deadline never lapses.
Yes. Every Massachusetts LLC must maintain a registered agent with a physical Massachusetts street address to receive service of process and state mail. A PO Box does not qualify. Anonymousllc.co provides Massachusetts registered agent service at $100/year, included free in year one of any formation package. The agent accepts lawsuits and state notices during business hours, scans and forwards mail, and flags the annual report deadline. Using a commercial agent keeps the founder's home or business address off the public record, which is the practical privacy mechanism available inside Massachusetts. See /massachusetts-registered-agent/.
No. Massachusetts does not authorize statutory series LLCs, so a single Massachusetts LLC cannot hold internal protected series with separate liability walls. Founders who need a series structure form in a state that permits it, such as Wyoming or Delaware, and foreign-qualify into Massachusetts if local operations require a registered presence there. A Wyoming series LLC holds multiple protected cells under one master entity while keeping members off the public record. Anonymousllc.co structures the series formation in the permitting state, then handles the Massachusetts registration where in-state activity demands it.
Yes. Non-US residents form Massachusetts LLCs without an SSN, ITIN, or visa, and never need to visit the United States. Massachusetts places no citizenship or residency condition on LLC ownership. Anonymousllc.co files the Certificate of Organization, obtains the EIN by fax as third-party designee in 5-7 days, provides the Massachusetts registered agent address, and submits US bank applications remotely. The founder completes the entire process from abroad over WhatsApp. A non-resident who wants ownership privacy pairs this with a Wyoming or New Mexico anonymous parent foreign-qualified into Massachusetts.
Under the March 21, 2025 FinCEN interim final rule, domestic reporting companies are exempt from beneficial ownership information reporting. Most Massachusetts LLCs are domestic and currently exempt. Foreign reporting companies formed outside the United States and registered to do business in a US state remain obligated to file each BOI report. A Massachusetts LLC formed in Massachusetts by a US or foreign owner falls under the domestic exemption as the rule stands. Anonymousllc.co monitors FinCEN changes and files BOI reports at $150 per report when an entity is obligated.
Massachusetts costs $797 to form and $500 a year to maintain, names members or managers publicly, and taxes income at 5% to 9%. Wyoming, New Mexico, Delaware, and Nevada all keep owners off the public record and cost less to run. Wyoming forms at $397 all-in with a $60 annual report. New Mexico forms at $347 with no annual report and no annual fee. Founders with Massachusetts customers or a physical Massachusetts presence register there because the business is local; founders who want privacy and lower cost anchor in Wyoming or New Mexico and foreign-qualify into Massachusetts when required. The decision comes down to nexus. A founder with employees, an office, inventory, or a storefront in Massachusetts has nexus and registers there. A founder selling online to Massachusetts customers from elsewhere holds the entity in Wyoming or New Mexico and adds Massachusetts registration only when physical nexus appears. Anonymousllc.co maps the founder's footprint to the right structure before filing.
5-minute WhatsApp intake. 5-10 day turnaround.