Form Your Massachusetts S Corporation
Incorporate in the Bay State and elect S-corp status for pass-through taxation and payroll-tax savings, with access to the world's leading biotech and university ecosystem
Filed in Massachusetts
The Bay State · MA
- State filing fee$295
- Processing time1-2 business days online; ~4-5 business days by mail
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$125/year ($100 if filed electronically) — due Within 2.5 months after fiscal year-end
- State tax rate8% corporate excise tax
- Expedited option24 hours (+$20)
Form your Massachusetts S-Corp — pay only the state filing fee, nothing more.
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Everything to launch your Massachusetts S-Corp
Free formation means you pay only the $295 state filing fee. All core services are included at no extra charge.
Articles of Organization (Massachusetts corporation), plus IRS Form 2553 for the S-corp election filing
We prepare and submit your Articles of Organization (Massachusetts corporation), plus IRS Form 2553 for the S-corp election to the Massachusetts Secretary of the Commonwealth.
Registered agent
Required in Massachusetts — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an S-Corp in Massachusetts
Massachusetts pairs a world-class innovation, biotech, and university ecosystem with a formal corporate structure, making it well suited to S corporations that want investor credibility plus pass-through tax treatment. The state's 8% corporate excise tax and 6.25% sales tax still apply, but the self-employment-tax savings on distributions can offset higher costs for profitable owner-operated businesses.
Pass-through taxation avoids the double tax a standard C corporation pays at the entity level
Self-employment and payroll-tax savings on profit distributions beyond a reasonable W-2 salary
Liability protection of a Massachusetts corporation with the tax treatment of a pass-through
Direct access to the world's leading biotech and life-sciences hub in Cambridge and Boston
Deep talent pool from Harvard, MIT, and dozens of top research universities
Strong venture capital and startup funding availability across the Northeast
Enhanced credibility with investors, banks, and partners from a formal corporate structure
Fast 1-2 business day online processing through the Secretary of the Commonwealth
Key features of a Massachusetts S-Corp
- Pass-through taxation with payroll-tax savings on distributions
- Federal Form 2553 election layered on a Massachusetts corporation
- World-class biotech, life-sciences, and university ecosystem
- 8% corporate excise tax and 6.25% sales tax apply at the state level
- U.S.-owner eligibility only — foreign shareholders cannot hold S-corp stock
Major industries in Massachusetts
Form your Massachusetts S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes 1-2 business days online; ~4-5 business days by mail.
- 01
Form a Massachusetts Corporation
An S corporation is a tax status, not a state entity. First file Articles of Organization to form a corporation with the Massachusetts Secretary of the Commonwealth. The state filing fee is $295, with online processing in 1-2 business days (~4-5 business days by mail).
- 02
Appoint a Registered Agent
Massachusetts requires a registered agent (resident agent) with a physical street address in the state to receive legal and state documents on the corporation's behalf.
- 03
Obtain an EIN and Set Up Payroll
Apply for a free EIN from the IRS. Because S-corp owners who work in the business must be paid a reasonable W-2 salary, set up payroll before taking distributions.
- 04
File IRS Form 2553 to Elect S-Corp Status
File Form 2553 with the IRS to elect S-corporation taxation. The deadline is within 75 days of formation (or by March 15 to apply for the current tax year). Confirm eligibility: 100 shareholders or fewer, U.S. citizens/residents only, and one class of stock.
- 05
Register for Massachusetts Taxes
Register with the Massachusetts Department of Revenue. The corporation is subject to the state's corporate excise tax, and you must collect the 6.25% sales tax if you sell taxable goods.
- 06
File the Annual Report
Massachusetts corporations file an annual report with the Secretary of the Commonwealth within 2.5 months after the close of the fiscal year. The fee is $125 ($100 if filed electronically).
Massachusetts S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
Massachusetts S-Corp requirements checklist
Everything you need to form and maintain a Massachusetts S-Corp in 2026.
- File Articles of Organization with the Massachusetts Secretary of the Commonwealth ($295)
- Appoint a registered agent with a physical Massachusetts address
- File IRS Form 2553 within 75 days of formation (or by March 15) to elect S-corp status
- Meet S-corp eligibility: no more than 100 shareholders, U.S. citizens/residents only, one class of stock
- Pay owner-employees a reasonable W-2 salary before taking distributions
- Obtain an EIN and register with the Massachusetts Department of Revenue
- File the annual report within 2.5 months after fiscal year-end ($125, or $100 electronically)
Filing information
- Formation document
- Articles of Organization (Massachusetts corporation), plus IRS Form 2553 for the S-corp election
- Filing agency
- Massachusetts Secretary of the Commonwealth
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $30 (60 days)
Free formation — pay only the state fee
Kicker formation is free. You pay the $295 Massachusetts state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Organization (Massachusetts corporation), plus IRS Form 2553 for the S-corp election filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in Massachusetts)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
Massachusetts S-Corp questions, answered
Common questions about forming an S-Corp in Massachusetts. Can't find an answer? Talk to our team.
How do I form an S corporation in Massachusetts?
An S corporation is a federal tax election, not a separate Massachusetts entity. You first form a corporation by filing Articles of Organization with the Secretary of the Commonwealth ($295 fee), then file IRS Form 2553 to elect S-corp status. Online formation processes in 1-2 business days (~4-5 business days by mail).
How much does it cost to start an S corporation in Massachusetts?
The Massachusetts corporation filing fee is $295, paid to the Secretary of the Commonwealth. Electing S-corp status with IRS Form 2553 has no separate IRS filing fee. The ongoing annual report is $125 per year ($100 if filed electronically).
When is the Massachusetts annual report due for an S corporation?
A Massachusetts corporation must file its annual report within 2.5 months after the close of its fiscal year. The fee is $125, reduced to $100 when filed electronically through the Secretary of the Commonwealth.
What is the deadline to file Form 2553 for S-corp status?
File IRS Form 2553 within 75 days of forming your corporation, or by March 15 to have the election apply for the current tax year. Missing the window generally pushes S-corp treatment to the following tax year unless you qualify for late-election relief.
Who is eligible to own a Massachusetts S corporation?
An S corporation can have no more than 100 shareholders, all of whom must be U.S. citizens or residents, and it can issue only one class of stock. Foreign (non-resident) owners are not eligible — if you have foreign shareholders, a standard corporation or LLC is the better fit.
What taxes does a Massachusetts S corporation pay?
Profits pass through to shareholders' personal returns, avoiding entity-level double taxation, but Massachusetts still applies an 8% corporate excise tax at the entity level and a 6.25% sales tax on taxable goods. Owner-employees must take a reasonable W-2 salary, and only distributions above that salary escape self-employment and payroll taxes.
Why choose an S corporation over an LLC in Massachusetts?
An S corporation can lower self-employment taxes by splitting income between a reasonable W-2 salary and distributions, which a default LLC cannot. The trade-off is added formality — running payroll and meeting the reasonable-salary requirement — so it pays off most once the business is consistently profitable.
Does my Massachusetts S corporation have to file a BOI report?
No. Under FinCEN's March 2025 interim final rule, U.S. domestic entities and U.S. persons are exempt from Beneficial Ownership Information reporting. Only foreign-formed entities registered to do business in a U.S. state must file.
Massachusetts government filing resources
Filing fees for common S-Corp services
Official Massachusetts state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
$30.00 flat for all corporation/entity types.
VARIES BY ENTITY TYPE: $12 for a domestic or foreign corporation.
Learn moreVARIES BY DOCUMENT: Certified copy of Articles of Organization = $12 flat.
$6.00 per document for an apostille (Hague Convention countries) or certification/authentication (non-Hague).
$400 standard ($375 if filed by fax) confirmed on the official filing-fees page (Foreign and Foreign Professional Corporations - 'Registration in Massachusetts').
Learn moreNo fee to register as a sales/use tax vendor in Massachusetts — MassTaxConnect is DOR's free online application.
Learn more$100.00 minimum per amendment for a domestic business/professional corporation (fee may increase with changes to authorized shares/capital stock).
Learn more$100 filing fee for the Application for Reinstatement (corporations administratively dissolved AFTER July 1, 2004).
Learn more$100.00 base fee confirmed on the official SEC fee schedule ('Articles of Dissolution — $100.00').
Learn moreEverything you need to run your Massachusetts S-Corp
Formation is the first step — stay compliant and operational with these services.
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Ready to form your Massachusetts S-Corp?
Formation is free — you pay only the $295 Massachusetts state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in 1-2 business days online; ~4-5 business days by mail.
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