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This is a reminder that annual report filings are due in March 2026 for corporations formed or registered in Delaware and Massachusetts. New York biennial statements are due the last day of the calendar month in which a corporation was formed. Colorado Periodic Reports are due each year within the five-month window beginning two months prior to the relevant entity's Periodic Report month and ending two months thereafter. Please contact your Foley Hoag lawyer if you need assistance with a filing in Delaware, Massachusetts, New York or Colorado, or if you have questions about filing requirements in other states.
Delaware: The Franchise Tax Report can be filed
here.
Delaware Franchise Tax Reports for domestic and foreign
corporations are due on or before Sunday, March 1,
2026. The Secretary of State will be closed that day but
the online system will be available for filing. The File Number for
the Company (which is available online through a business search
found here) is required to file.
Massachusetts: The annual report can be filed
here.
Massachusetts Annual Reports for domestic and foreign corporations
registered to do business in the Commonwealth that have a fiscal
year end of December 31 are due on or before Friday, March
13, 2026. To file online, the Massachusetts Customer ID
and PIN issued to the Company is required. This information is
included in the reminder notice that the Corporations Division of
Massachusetts Secretary of State mails or emails to the address or
email address on record or can be requested by emailing the
Corporations Division at corpcid@sec.state.ma.us.
New York: The biennial statement can be filed
here.
New York Biennial Statements for domestic and foreign corporations
are due every two years on the last day of the calendar
month in which a corporation filed its Certificate of
Incorporation with the New York Department of State. To file
online, the exact name of the entity and its Department of State ID
number are required and may be found by searching the name of the
entity here.
Colorado: Information on Periodic Reports can
be found here.
Periodic Reports for any Colorado domestic or foreign
"reporting entity" are due each year within the
five-month window beginning two months prior to the relevant
entity's Periodic Report month and ending two months
thereafter. It is our recommendation that a reporting entity file
in the two months prior its Periodic Report month. "Reporting
entities" include corporations (for profit and non-profit),
limited liability companies and certain limited partnerships. The
Periodic Report month is determined by reference to the date on
which an entity is formed or qualified to do business in Colorado.
Reports must be filed electronically through the Colorado Secretary of State website.
Paralegal Mark DeVito also contributed to this alert.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
