Annual Report

A report must be filed with the Massachusetts Secretary of the Commonwealth every year within 2 ½ months after the end of the corporation’s fiscal year. This report must indicate:

  • The corporation’s name and the state or country of incorporation;
  • The address of its registered office and the name of its registered agent at that office in the commonwealth;
  • The address of its principal office;
  • The names and business addresses of its directors, officers and chief executive officer and chief financial office, if different;
  • A brief description of any change in the nature of business;
  • The total number of authorized, issued and outstanding shares, itemized by class and series, if any, within each class; and
  • Any change in the fiscal year of the corporation

Other Reports

The board must send an annual report to all shareholders no later than 120 days after the close of the fiscal year. The annual report describes the financial position of the corporation for the fiscal year, as well as any statements of cash flows prepared by the corporation.

  • The corporation must also send out a report of condition to the secretary of the commonwealth within four months after the close of the fiscal year (but not before the date fixed in its bylaws for the annual meeting). This report must contain the following information:
    • The corporation name;
    • The street address of the corporation’s principal office;
    • Particular stock information including the total amount of the corporation’s authorized stock and its par value; and
    • The names and addresses of all the directors and officers of the corporation, and the date at which the term of office of each expires

Dissolution

A Massachusetts corporation may voluntarily elect to wind up and dissolve. A corporation must file a Certificate or Articles of Dissolution when it wishes to dissolve. United Agent Services will prepare your Certificate/Articles of Dissolution and submit it to the appropriate state agency to assist you in dissolving your corporation.