An introduction to corporations

Learn the steps and rules regarding starting a corporation.


If you're forming a corporation in Massachusetts, you must file Articles of Organization with the Secretary of the Commonwealth and register with the:

  • IRS
  • Department of Revenue 
  • Division of Unemployment Assistance

Corporations organized in Massachusetts are "domestic corporations." Corporations organized or chartered in another state or country are "foreign corporations."

Foreign corporations are required to file a foreign registration certificate with the Secretary of the Commonwealth within 10 days of commencing business in Massachusetts.

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.

To learn about the various types of corporations select here.

Contact the Secretary of the Commonwealth's Corporations Division for more information.