MA Tax Requirements and Registration for Limited Liability Companies

Learn about Massachusetts tax requirements for Limited Liability Companies (LLCs) and how to register to pay tax to the Massachusetts Department of Revenue DOR.

Updated: June 28, 2024

Table of Contents

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

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