Which business structures each therapy license may use, where to file and what it costs, the taxes to expect, and the order to do it in. Every fee shows the date we checked it.
For all four licenses, we confirmed: PLLC. A sole proprietorship works in every state and needs no company filing.
From state law and board rules as we last read them, not advice for your situation. “Yes” means we confirmed it. When we could not, the card says to confirm with your board.
Before you file: Certificate from the applicable regulating board confirming each member or manager who will render the service is duly licensed must be attached to the Professional LLC Certificate of Organization (so the license comes first)
Licensing board: Board of Registration of Allied Mental Health and Human Services Professions
Join the waitlist for your counseling practiceBefore you file: Certificate from the applicable regulating board confirming each member or manager who will render the service is duly licensed must be attached to the Professional LLC Certificate of Organization (so the license comes first)
Licensing board: Board of Registration of Allied Mental Health and Human Services Professions
Join the waitlist for your marriage and family therapy practiceBefore you file: Certificate from the applicable regulating board confirming each member or manager who will render the service is duly licensed must be attached to the Professional LLC Certificate of Organization (so the license comes first)
Licensing board: Board of Registration of Social Workers
Join the waitlist for your social work practiceBefore you file: Certificate from the applicable regulating board confirming each member or manager who will render the service is duly licensed must be attached to the Professional LLC Certificate of Organization (so the license comes first)
Licensing board: Board of Registration of Psychologists
Join the waitlist for your psychology practiceCounselors: G.L. c.156C, s.6(a) lets an LLC carry on any lawful profession, and s.6(c) requires an LLC organized to render a professional service, as defined in G.L. c.156A, s.2, to name the service in its certificate of organization, follow any conditions set by the regulating board (including the liability insurance required by c.156C, s.65), and attach a regulating board certificate covering its members and managers; 950 CMR 112.02 and 112.11(d) use the same definition and certificate rule. G.L. c.156A, s.2(b)(i) does not name mental health counselors, so mental health counseling is a professional service only if it is a service that may be rendered only pursuant to a license (s.2(b)(ii)). G.L. c.112, s.164 bars anyone who is not licensed or exempt from engaging in practice as a licensed mental health professional, but it also allows individuals not eligible for licensure to practice as counselors or therapists if they do not hold themselves out as licensed, so whether mental health counseling is a professional service is not settled. The Professional Limited Liability Company Certificate of Organization, filed with a regulating board certificate, satisfies c.156C, s.6(c) if it applies, so the professional LLC is marked yes. An ordinary LLC filed without the board certificate is marked check, because it is enough only if the service is not a professional service. A professional corporation under c.156A is marked check, because c.156A, s.2(b)(ii) reaches only services that may be rendered only under a license. The Board of Registration of Allied Mental Health and Human Services Professions or the Corporations Division can answer both questions. G.L. c.112, ss.163-172 and 262 CMR contain no entity rule. A professional corporation name must end with Professional Corporation, Corporation, Incorporated, P.C., Corp. or Inc. (c.156A, s.8).
Marriage and family therapists: G.L. c.156C, s.6(a) lets an LLC carry on any lawful profession, and s.6(c) requires an LLC organized to render a professional service, as defined in G.L. c.156A, s.2, to name the service in its certificate of organization, follow any conditions set by the regulating board (including the liability insurance required by c.156C, s.65), and attach a regulating board certificate covering its members and managers; 950 CMR 112.02 and 112.11(d) use the same definition and certificate rule. G.L. c.156A, s.2(b)(i) does not name marriage and family therapists, so marriage and family therapy is a professional service only if it is a service that may be rendered only pursuant to a license (s.2(b)(ii)). G.L. c.112, s.164 bars anyone who is not licensed or exempt from engaging in practice as a licensed mental health professional, but it also allows individuals not eligible for licensure to practice as counselors or therapists if they do not hold themselves out as licensed, so whether marriage and family therapy is a professional service is not settled. The Professional Limited Liability Company Certificate of Organization, filed with a regulating board certificate, satisfies c.156C, s.6(c) if it applies, so the professional LLC is marked yes. An ordinary LLC filed without the board certificate is marked check, because it is enough only if the service is not a professional service. A professional corporation under c.156A is marked check, because c.156A, s.2(b)(ii) reaches only services that may be rendered only under a license. The Board of Registration of Allied Mental Health and Human Services Professions or the Corporations Division can answer both questions. G.L. c.112, ss.163-172 and 262 CMR contain no entity rule. A professional corporation name must end with Professional Corporation, Corporation, Incorporated, P.C., Corp. or Inc. (c.156A, s.8).
Social workers: G.L. c.156C, s.6(c) requires an LLC organized to render a professional service to name the service in its certificate of organization, follow any conditions set by the regulating board (including the liability insurance required by c.156C, s.65), and attach a regulating board certificate covering its members and managers. The Secretary of the Commonwealth's rule 950 CMR 112.02 defines professional service to include any service that may be rendered only under a Massachusetts license, and 950 CMR 112.11(d) requires the board certificate with the certificate of organization. G.L. c.112, s.133 bars anyone from practicing social work, or the independent practice of clinical social work, without a license, so a social work practice LLC is filed as a professional LLC (Professional Limited Liability Company Certificate of Organization) and an ordinary LLC is marked no. A professional corporation is also available: G.L. c.156A, s.2(b)(ii) covers other licensed services when the licensee elects to incorporate and neither law nor the board's regulations prohibit it, and G.L. c.112, ss.130-137 and 258 CMR contain no such prohibition. The corporate name must end with Professional Corporation, Corporation, Incorporated, P.C., Corp. or Inc. (c.156A, s.8).
Psychologists: G.L. c.156C, s.6(c) requires an LLC organized to render a professional service to name the service in its certificate of organization, follow any conditions set by the regulating board (including the liability insurance required by c.156C, s.65), and attach a regulating board certificate covering its members and managers. The Secretary of the Commonwealth's rule 950 CMR 112.02 defines professional service to include any service that may be rendered only under a Massachusetts license, and 950 CMR 112.11(d) requires the board certificate with the certificate of organization. G.L. c.156A, s.2(b)(i) names psychologists licensed under c.112, so a psychology practice LLC is filed as a professional LLC (Professional Limited Liability Company Certificate of Organization) and an ordinary LLC is marked no. A professional corporation under G.L. c.156A is also available; its name must end with Professional Corporation, Corporation, Incorporated, P.C., Corp. or Inc. (c.156A, s.8). G.L. c.112, ss.118-129A and 251 CMR contain no entity prohibition.
$500, printed on the Professional LLC Certificate of Organization and set by G.L. c.156C, s.12(d). Attach a Certificate by Regulatory Board for each member or manager who will render the service. Form: https://www.sec.state.ma.us/divisions/corporations/download/c156cs12pllccert.pdf
$275 minimum for up to 275,000 authorized shares, plus $100 for each additional 100,000 shares (Corporations Division fee schedule, Domestic Profit and Professional Corporations). Corporation annual report $125 ($100 if filed electronically).
This is an estimate, added up from the fees on this page: the state filing fee, the first annual report or yearly state fee, and any flat minimum tax our data names. It leaves out board application fees, a registered agent company, expedited filing, newspaper notices, name reservations, local licenses and income tax. The state sets the real amounts.
| Item | Amount |
|---|---|
| State filing fee | $500 |
| First annual report or yearly state feeOur research could not confirm this amount. Not counted in the total. | $500 (not counted) |
| Known state costs in year one (not complete) | $500 |
Shown but not counted in the total, because it may not apply in year one or is unconfirmed: First annual report or yearly state fee.
Does not include state taxes unless a flat minimum is listed above.
Some details of these fees are unconfirmed. Read the fee notes in the filing section.
| Item | Amount |
|---|---|
| State filing fee | $275 |
| First annual report or yearly state feeOur research could not confirm this amount. Not counted in the total. | $500 (not counted) |
| Minimum corporate excise taxG.L. c.63 s.39. | $456 |
| Known state costs in year one (not complete) | $731 |
Shown but not counted in the total, because it may not apply in year one or is unconfirmed: First annual report or yearly state fee.
Some details of these fees are unconfirmed. Read the fee notes in the filing section.
Check with the state tax agency which state taxes apply to your business type before you file. Its official pages are linked below.
State tax information More tax information
City and county: Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Ask an accountant before you choose how the company is taxed. This page does not tell you which tax treatment to pick.
The order below follows the rules we found for Massachusetts. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.
Your Massachusetts licensing board can add its own rules to the state's business law. Read them for your license before you file anything.
Boards ask for different things, so follow the one for your license.
Check that no one in the state already has the name, and follow the state's name rules for professional practices.
The state requires a registered agent with a street address in the state. That can be you, if you have a street address in the state, or a registered agent company.
Use the form and fee for the structure you chose, listed above.
It is free. Apply only on irs.gov, after the state approves your filing.
You may already have one. Get a second, organization number only if your practice is a company that bills under its own name.
Bring your state filing, EIN letter and ID. Keeping practice money in its own account keeps your records clean.
Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Put your yearly report and any state taxes on your calendar so your company stays in good standing.
SyncedUp builds your fees, paperwork, booking and website from a few answers, then runs the practice with you. We fill in Massachusetts for you. Everything on this page stays free to read.
Join the waitlistRegistration is paused. Joining the waitlist does not create an account or reserve a plan.
Last checked: Oct 18, 2026. We change this date only when someone re-checks the facts, never when the page is rebuilt.
We checked these facts against the official sources listed below, including the state filing office and the licensing boards.
See a mistake? Email us a correction. Please do not include any client or personal information.
