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.
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.
