Maryland annual report & compliance · Reviewed November 2026
Maryland Annual Report Filing
Maryland corporations and LLCs file Form 1, the Annual Report and Business Personal Property Return, by April 15. The state fee is $300 for most for-profit entities. Nonstock and nonprofit corporations generally pay $0 but must still file.
At a glance
Who must file in Maryland
Maryland corporations, LLCs, limited partnerships, LLPs, and other registered entities, including foreign entities authorized to do business in Maryland.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
Maryland annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | April 15 | $300 | — |
| LLC | April 15 | $300 | — |
| Nonprofit corporation | April 15 | $0 | The report is still required. |
How to file the Maryland annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the Maryland State Department of Assessments and Taxation (SDAT). Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the Maryland report is late?
Maryland assesses late filing penalties and interest. Continued failure to file can result in forfeiture of the entity’s charter or authority to do business.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
Maryland filing notes
Maryland’s annual report is combined with a business personal property return. The filing updates the entity’s principal office, resident agent, and ownership or management information and provides information used for personal property assessment. It is not an income tax return.
The state fee is $300 for most for-profit entities, which makes Maryland one of the more expensive annual report states. Nonstock and nonprofit corporations generally pay no fee but still must file to remain in good standing. A forfeited entity cannot legally operate in Maryland until it is revived or reinstated.
Maryland annual report questions
Official Maryland resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the Maryland State Department of Assessments and Taxation (SDAT) or your professional adviser before filing.