Maryland annual report
Maryland LLCs file a Annual Report and Business Personal Property Return (Form 1) every year for $300. Due: April 15 each year.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Annual Report and Business Personal Property Return (Form 1) | $300 | annual | April 15 each year | Initial penalty of 1/10 of 1% of the county assessment plus interest of 2% of the penalty per 30 days; failure to file leads to estimated assessments and forfeiture of the entity |
| Corporation | Annual Report and Business Personal Property Return (Form 1) | $300 | annual | April 15 each year | Initial penalty of 1/10 of 1% of the county assessment plus interest of 2% of the penalty per 30 days; failure to file leads to estimated assessments and charter forfeiture |
| Nonprofit | Annual Report and Business Personal Property Return (Form 1) | $0 | annual | April 15 each year | No filing fee for nonstock corporations; failure to file can result in charter forfeiture |
When the first one is due
- LLC: April 15 of the year after formation
- Corporation: April 15 of the year after incorporation
- Nonprofit: April 15 of the year after incorporation
Checked 2026-10-20. Confirm on the Maryland State Department of Assessments and Taxation (SDAT), Charter Division site before filing.