If you intend to form a Massachusetts-based corporation, you must file "Articles of Organization" with the Secretary of the Commonwealth, in addition to fulfilling all applicable Internal Revenue Service, Department of Revenue, and Division of Unemployment Assistance registration requirements. The Articles of Organization contain administrative information a corporation must furnish to officially establish identity in the Commonwealth. Corporations organized in Massachusetts are "domestic corporations."

Corporations organized or chartered in another state or country are "foreign corporations." They must file a foreign registration certificate with the Secretary of the Commonwealth within 10 days of commencing business in Massachusetts.

In addition, all foreign and domestic corporations registered in Massachusetts are required to file an annual report with the Secretary of the Commonwealth within two and one-half months after the close of their fiscal year.

For more information about this reporting requirement, or about incorporation in general, contact the Secretary of the Commonwealth's Corporations Division at 617-727-9640 or visit the Secretary of the Commonwealth website.