Classification for Massachusetts Income Tax Purposes
LLCs are classified for Massachusetts income tax purposes the same way they are for federal income tax purposes.
A single-member LLC will be disregarded as an entity separate from its owner for Massachusetts income tax purposes, if it is disregarded for federal tax purposes.
An LLC with two or more members will be treated as a partnership if it's treated as a partnership for federal tax purposes.
An LLC will be treated as a corporation for Massachusetts income tax purposes if it is classified as such for federal tax purposes.
Go to the Secretary of the Commonwealth to learn about becoming a LLC.
Register with DOR
LLCs which are taxed for Massachusetts purposes must register with DOR to file and pay taxes through MassTaxConnect.
When registering on MassTaxConnect:
- An LLC treated as a Partnership must register for Partnership.
- An LLC treated as a corporation must register for Corporate Excise.
Contact for MA Tax Requirements and Registration for Limited Liability Companies
Phone
9 a.m.–4 p.m., Monday through Friday