Your Maryland LLC annual report is due to the State Department of Assessments and Taxation (SDAT) by April 15 each year, filed on Form 1 with a $300 fee. You can submit it online through Maryland Business Express or mail a paper form. Miss the deadline and penalties start at $30; ignore the filing entirely and the state can forfeit your LLC’s right to operate.
When It’s Due and What It Costs
Every domestic LLC formed in Maryland and every foreign LLC registered to do business in the state must file by April 15, regardless of when the LLC was formed.1Maryland General Assembly. Maryland Code Tax-Property 11-101 If April 15 falls on a weekend or holiday, the deadline shifts to the next business day.
The filing fee is $300 and it’s nonrefundable.2Maryland General Assembly. Maryland Code Corporations and Associations 1-203 You owe it every year, whether you file online or by mail. If you need more time, you can request an extension that moves the deadline to June 15. An extension does not always wipe out late penalties tied to the original April 15 date, so file by April 15 if you can.
What Goes on Form 1
Maryland’s annual report is officially the Annual Report and Business Personal Property Return, or Form 1. It does two jobs at once: it updates your LLC’s business information and reports any taxable personal property the LLC owns.3Maryland Department of Assessments and Taxation. 2026 Form 1 Annual Report and Business Personal Property Return
Before you start, gather:
- Your SDAT Department ID number, assigned when the LLC was formed or registered. It appears on prior filings and SDAT correspondence.
- The current street address of your principal office.
- The name and Maryland address of your resident agent.
- Details on any business personal property the LLC owned during the prior calendar year — furniture, equipment, inventory, machinery.
If your LLC owns no business personal property, you still have to complete that section and report zero. SDAT uses the reported values to decide whether your LLC owes local personal property taxes. An authorized member or manager must sign to certify the information is accurate.4Maryland Department of Assessments and Taxation. 2024 Form 1 Instructions
How to File
Online
The fastest route is Maryland Business Express. Create a user account if you don’t already have one, log in, select the option to file your annual report, enter your business and personal property information, and pay the $300 electronically.5Maryland.gov. Maryland Business Express You get immediate confirmation, and online filings process faster than paper.
By Mail
For paper filing, download Form 1 from the SDAT website, complete it, and mail it with a check or money order for $300 payable to “Department of Assessments and Taxation” to:3Maryland Department of Assessments and Taxation. 2026 Form 1 Annual Report and Business Personal Property Return
Maryland Department of Assessments and Taxation
Business Services Unit
P.O. Box 17052
Baltimore, MD 21297-1052
Write your Department ID number on the check. The 301 West Preston Street address is for amended returns only, so don’t use it for a regular annual filing.4Maryland Department of Assessments and Taxation. 2024 Form 1 Instructions
Late Filing Penalties
If your report arrives after April 15 (or after June 15 with an approved extension), SDAT assesses a base penalty that scales with how late you are:
- 1 to 15 days late: $30 to $500
- 16 to 30 days late: $40 to $500
- 31 or more days late: $50 to $500
The actual penalty is one-tenth of one percent of the county assessment on your reported personal property, or the base penalty, whichever is greater. Interest then accrues at 2% of the penalty for every 30-day period, or partial period, that the form remains unfiled.6Maryland Department of Assessments and Taxation. Form 1 Instructions – Late Filing Penalties You can’t prepay these amounts. SDAT calculates them after processing your return and sends a notice by mail.
What Happens If You Don’t File at All
Skip the filing altogether and SDAT can forfeit your LLC’s right to do business in Maryland. Forfeiture strips your LLC of its legal authority to operate and its right to use its business name.7Maryland Department of Assessments and Taxation. Frequently Asked Forfeiture Questions
The timeline runs roughly like this:
- July through September: SDAT publishes an online Potential Forfeiture Search tool so you can check whether your LLC is at risk.
- Early October: SDAT mails a Final Forfeiture Notice to LLCs that still have outstanding filings.
- December: LLCs that haven’t resolved their issues are formally forfeited.
You can head off forfeiture by filing every delinquent Form 1 and paying any outstanding penalties before the deadline stated in the Final Forfeiture Notice.7Maryland Department of Assessments and Taxation. Frequently Asked Forfeiture Questions
Reinstating a Forfeited LLC
If your LLC has already been forfeited, you can apply to reinstate it through SDAT. The path depends on whether your LLC ever reported owning business personal property.
If your LLC reported no personal property, prepare all delinquent annual reports and submit them with a completed Articles or Certificate of Reinstatement and the filing fee.
If your LLC reported owning personal property, you also have to pay any outstanding personal property taxes to the relevant county or city and obtain a tax clearance certificate. A tax receipt alone will not satisfy SDAT; it must be an official clearance certificate.
Reinstatement filing fees are $100 for standard processing (roughly six to eight weeks), $150 for expedited (seven to ten business days), and $325 for same-day service filed online or $425 delivered in person.8Maryland Department of Assessments and Taxation. Articles or Certificate of Reinstatement Guide If forfeiture was triggered by something other than missing annual reports, such as unpaid unemployment insurance contributions, you have to clear that separately before SDAT will process the reinstatement.
Confirming Your Filing Went Through
After filing, check your LLC’s status through the SDAT Business Entity Search. Your LLC should show as “Active” once the filing is processed.9Maryland.gov. Business Entity Search Online filings generally update within a few business days; mailed forms take longer to appear.
Save the filing confirmation or the stamped copy returned by mail. That record is what lenders, business partners, or anyone else will ask for as proof your LLC is in good standing.