Maryland Annual Report

Learn when and how to file a report in Maryland

Annual and biennial reports are entity information updates typically filed with the Secretary of State. Depending on the state and entity type, report due dates and fees vary. See the table below for information on filing a report in Maryland.

For Corporations:

Agency:Maryland State Department of Assessments and Taxation (SDAT)
Form:

Form 1 - Annual Report and Personal Property Tax Return

Instructions:

Instructions for Form 1

Filing Method:

Mail or online.

Agency Fee:

$300 + $9 credit card fee.

Due:

Annually; must be postmarked by April 15.

Law:

Md. TAX-PROPERTY Code Ann. § 11-101.

Penalties:

If your business has property in Maryland, then the late fee is a percentage of your county assessment plus interest. If your business does not have property in Maryland, then there is no late fee. All businesses risk dissolution or revocation.

Notes:
  • Must be signed by officer or principal.
  • Original signatures are required.
Fact Checked:9/10/19

For Limited Liability Companies:

Agency:Maryland State Department of Assessments and Taxation (SDAT)
Form:

Form 1 - Annual Report and Personal Property Tax Return

Instructions:

Instructions for Form 1

Filing Method:

Mail or online.

Agency Fee:

$300 + $9 credit card fee.

Due:

Annually; must be postmarked by April 15.

Law:

Md. TAX-PROPERTY Code Ann. § 11-101.

Penalties:

If your business has property in Maryland, then the late fee is a percentage of your county assessment plus interest. If your business does not have property in Maryland, then there is no late fee. All businesses risk dissolution or revocation.

Notes:
  • Must be signed by officer or principal.
  • Original signatures are required.
Fact Checked:9/10/19

For Nonprofit Corporations:

Agency:Maryland State Department of Assessments and Taxation (SDAT)
Form:

Form 1 - Annual Report and Personal Property Tax Return

Instructions:

Form 1 Instructions

Filing Method:

Mail or online

Agency Fee:

$0

Due:

Annually by April 15.

Law:

Maryland Register 18.03.02

Penalties:

If your business has property in Maryland, then the late fee is a percentage of your county assessment plus interest. If your business does not have property in Maryland, then there is no late fee. All businesses risk dissolution or revocation.

Notes:
  • Must be signed by officer or principal.
  • Original signatures are required.
Fact Checked:8/6/20

For Professional Corporations:

Agency:Maryland State Department of Assessments and Taxation (SDAT)
Form:

Form 1 - Annual Report and Personal Property Tax Return

Instructions:

Instructions for Form 1

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Filing Method:

Mail or online.

Agency Fee:

$300 + $9 credit card fee.

Due:

Annually; must be postmarked by April 15.

Penalties:

If your business has property in Maryland, then the late fee is a percentage of your county assessment plus interest. If your business does not have property in Maryland, then there is no late fee. All businesses risk dissolution or revocation.

Notes:
  • Must be signed by officer or principal.
  • Original signatures are required.
Fact Checked:9/10/18

For Limited Partnerships:

Agency:Maryland State Department of Assessments and Taxation (SDAT)
Form:

Form 1 - Annual Report and Personal Property Tax Return

Instructions:

Instructions for Form 1

Filing Method:

Mail or online.

Agency Fee:

$300 + $9 credit card fee.$300

Due:

Annually; must be postmarked by April 15.

Law:

Md. TAX-PROPERTY Code Ann. § 11-101.

Fact Checked:9/10/19

For Limited Liability Partnerships:

Agency:Maryland State Department of Assessments and Taxation (SDAT)
Form:

Form 1 - Annual Report and Personal Property Tax Return

Instructions:

Instructions for Form 1

Filing Method:

Mail or online.

Agency Fee:

$300 + $9 credit card fee.

Due:

Annually; must be postmarked by April 15.

Law:

Md. TAX-PROPERTY Code Ann. § 11-101.

Fact Checked:9/10/19

For Domestic Close Corporations:

Agency:Maryland State Department of Assessments and Taxation (SDAT)
Form:

Form 1 - Annual Report and Personal Property Tax Return

Filing Method:

Mail or online.

Agency Fee:

$300 + $9 credit card fee.

Due:

Annually; must be postmarked by April 15.

Original Ink:Not required
Notarize:Not required
Fact Checked:6/21/19
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