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The process of adding a member to a Massachusetts LLC may involve amending the company's articles of organization to include the new member. Depending on the terms in the agreement, current LLC members may need to vote on it for the amendment to pass.
In Massachusetts, for tax purposes, LLCs are treated the same at the state level as they're treated at the federal level. So, if your LLC is taxed as a partnership (the default classification for multi-member LLCs) at the federal level, your LLC will be taxed as a partnership in Massachusetts. No franchise tax.
Most states require an LLC designation be included in the name of a company that's registered as an LLC. The designations vary from state to state, but generally include phrases or abbreviations such as "Limited Liability Company," "Limited Liability Co." "LLC," and "Limited."
Each year, all Massachusetts corporations, LLCs, nonprofits, LPs, and LLPs must file an annual report with the Secretary of the Commonwealth, Corporations Division. Here we provide a helpful guide to assist you in filing your Massachusetts Annual Report yourself.
Names must comply with Massachusetts naming requirements. The following are the most important requirements to keep in mind: Your business name must include the words limited liability commpany, LLC, or L.L.C.