# New England Business Filing Calendar

> Independent guide to annual report due dates, fees and closing steps for LLCs and corporations in NH, ME, VT, MA, CT, RI. Every fact links to an official source; last verified 2026-10-17. Not legal or tax advice. Not a government site.

Machine-readable data: https://nh-biz-compliance-guide.pages.dev/data/states.json

## Pages
- [New Hampshire](https://nh-biz-compliance-guide.pages.dev/nh/)
- [Maine](https://nh-biz-compliance-guide.pages.dev/me/)
- [Vermont](https://nh-biz-compliance-guide.pages.dev/vt/)
- [Massachusetts](https://nh-biz-compliance-guide.pages.dev/ma/)
- [Connecticut](https://nh-biz-compliance-guide.pages.dev/ct/)
- [Rhode Island](https://nh-biz-compliance-guide.pages.dev/ri/)
- [Closing a business checklist](https://nh-biz-compliance-guide.pages.dev/closing/)
- [Scam mailers](https://nh-biz-compliance-guide.pages.dev/scam-mailers/)
- [Sources](https://nh-biz-compliance-guide.pages.dev/sources/)

## Quick facts (see state pages for sources)
- New Hampshire LLC (incl. PLLC): due April 1 every year, starting the year after you register; fee $100 filing fee ($2 online handling charge, $102 online); late: $50 late fee if filed after April 1; the state says it cannot be waived; closing: Certificate of Cancellation (Form LLC-7), $35.
- New Hampshire Corporation (incl. PC, benefit corp): due April 1 every year, starting the year after you register; fee $100 filing fee ($2 online handling charge, $102 online); late: $50 late fee if filed after April 1; closing: Articles of Dissolution, $35 ($37 online).
- Maine LLC: due Between January 1 and June 1 each year; the first report is due the calendar year after formation; fee $85 domestic ($150 foreign); late: $50 late filing penalty on top of the $85; closing: Certificate of Cancellation (Form MLLC-11C), $75.
- Maine Corporation: due Between January 1 and June 1 each year; the first report is due the calendar year after incorporation; fee $85 domestic ($150 foreign; $35 nonprofit); late: $50 late filing penalty on top of the $85; closing: Articles of Dissolution, $75.
- Vermont LLC (incl. PLC, L3C): due Within 3 months after your fiscal year end (calendar-year LLC: January 1 to March 31); fee $45 domestic ($170 foreign); late: No separate late fee found; missing the deadline terminates the LLC's articles; closing: Articles of Termination, $20 (online, no extra fee).
- Vermont Profit corporation: due Within 2.5 months after your fiscal year end (calendar-year corporation: about March 15); fee $60 domestic ($250 foreign); late: No separate late fee found; corporation is involuntarily terminated for failure to file; closing: Articles of Dissolution, $35.
- Massachusetts LLC: due On or before the anniversary date of the filing of your original certificate of organization; fee $500; late: Late fee not found on the pages we read; ask the Corporations Division; closing: Certificate of Cancellation, $100 (all annual reports and fees must be current first).
- Massachusetts Corporation: due Within 2.5 months after the close of the fiscal year (calendar-year corporation: March 15); fee $125 ($100 if filed electronically, per the state's fee table); late: $150 if not filed timely ($100 if filed electronically, per the fee table's wording); closing: Articles of Dissolution, $100.
- Connecticut LLC: due Online, January 1 to March 31 each year; fee $80; late: No late fee, per the state's FAQ; closing: Certificate of Dissolution, no charge (online).
- Connecticut Stock corporation: due By the last day of the anniversary month of formation or registration (can be filed up to one month early); fee $150 ($50 non-stock); late: No late fee, per the state's FAQ; closing: Certificate of Dissolution, no charge (online).
- Rhode Island LLC: due February 1 to May 1 each year, starting the calendar year after you register; fee $50 ($2.50 enhanced access fee online); late: $25 penalty applied June 1 (plus $3.00 to file online); closing: Articles of Dissolution, $50.
- Rhode Island Business corporation: due February 1 to May 1 each year, starting the calendar year after you register; fee $50 ($2.50 enhanced access fee online); late: $25 penalty applied June 1 (plus $3.00 to file online); closing: Articles of Dissolution, $50.

## Caveat
This site is general information compiled from official sources. It is not legal or tax advice and is not a government site. Rules, fees and dates change. Confirm with the official source linked on each item, and ask a licensed attorney, CPA or enrolled agent about your situation.