Maryland LLC Form 1 Annual Report: $300, Due April 15

The Maryland LLC annual report is filed every year with SDAT by April 15 using Form 1. The document combines the Annual Report and Business Personal Property Return into one filing. As of 2026, the LLC fee is $300, with the key exceptions covered below. Newly formed LLCs should also see our Maryland LLC formation guide.

Does Maryland Require an Annual Report for LLCs?

Yes. Every Maryland LLC, domestic or foreign, must file Form 1 with the Maryland State Department of Assessments and Taxation (SDAT) by April 15 each year, regardless of revenue, operating status, or whether the LLC owns any personal property.

The requirement traces to Tax-Property Article § 11-101. It obligates every domestic and foreign LLC registered to do business in Maryland to submit an annual report on or before April 15. Maryland Business Express confirms this applies to all LLCs, including ones with zero revenue, no employees, or no operations.

Maryland uses SDAT as its filing authority, not the Secretary of State. That distinction trips up plenty of multi-state founders moving compliance over from anniversary-rule states. Good standing, forfeiture, and reinstatement all flow through SDAT, and the Maryland LLC entity record lives there too.

A new LLC formed in 2025 files its first Form 1 by April 15, 2026. There's no first-year skip and no proration based on formation month.

Maryland LLC Annual Report Deadline (April 15 Every Year)

The Maryland LLC annual report deadline is April 15 every year, with no anniversary-date adjustment based on when the LLC was formed. SDAT applies the same fixed date to every entity it regulates, from single-member LLCs to multi-state holding companies. For 2026 filings, that's April 15, 2026.

LLCs formed at any point in 2025 file their first Form 1 by April 15, 2026. LLCs formed in 2026 file by April 15, 2027. There's no proration, no first-year skip, no formation-date offset. This is where it gets tricky for owners moving in from anniversary-rule states like Florida or Nevada.

Maryland offers a 60-day extension under Tax-Property Article § 14-704(c). With approval, the 2026 deadline moves to Monday, June 15, 2026. The request must be submitted electronically through SDAT or Maryland Business Express on or before April 15. For 2026 specifically, paper extension requests aren't accepted.

Worth flagging: the extension extends the filing deadline, not the assessment date. The personal property threshold question still measures original cost as of January 1, 2026.

$300 Maryland LLC Form 1 Fee (Plus 3% Online Technology Fee)

For 2026, the Form 1 filing fee for a Maryland LLC is $300, with a 3% technology fee added to online payments. The fee schedule is flat by entity type, and the Personal Property Return portion of Form 1 carries no separate charge.

This table covers filing fees only. If the LLC owns taxable Maryland business personal property, a separate county or local personal property tax bill may still apply after SDAT valuation.

The Department ID prefix W (domestic LLC) or Z (foreign LLC) routes Form 1 to the correct fee bracket per Corporations and Associations Article § 1-203.

The Maryland Business Express fee schedule adds a 3% technology fee on credit card and PayPal payments processed through its eGov platform.

Some competitor pages still cite a 2022 SDAT press release announcing legislation aimed at eliminating the $300 fee for online filings. The legislation didn't fully eliminate it. The 2026 Form 1 fee table and the Maryland Business Express fee schedule both confirm the $300 stands for LLCs.

The MarylandSaves waiver is the only documented path to $0. Qualifying employers either enroll in MarylandSaves and make payroll contributions, or certify a comparable employer-offered retirement plan through the claim form. The statutory authority sits in § 1-203(b)(13). For 2026, the deadline was December 31, 2025. Forms received after that date apply to the 2027 cycle. For broader cost context, see our Maryland LLC formation cost breakdown.

How to File Maryland Form 1 With SDAT (Online or by Mail)

Most straightforward Maryland LLC filings can be completed online quickly when the Department ID, FEIN, mailing address, and property information are ready. Mail filing is available, but it takes weeks longer to clear and adds processing risk that online filers don't face. The walkthrough below covers both options plus how to confirm acceptance.

Step-by-Step Filing Online via Maryland Business Express

The cleanest path runs through Maryland Business Express, SDAT's e-filing portal. The flow has seven steps:

1. Log into Maryland Business Express. First-time filers create an account.
   
   
2. Locate the Annual Report/Personal Property tab on the entity's record.
   
   
3. Complete the Annual Report side: entity name, SDAT Department ID, FEIN, mailing address, Federal Principal Business Code, nature of business, trading-as name.
   
   
4. Answer the $20,000 personal property threshold question for January 1, 2026.
   
   
5. Submit the MarylandSaves waiver attestation if the LLC qualifies.
   
   
6. Pay $300 plus the 3% technology fee via credit card or PayPal.
7. Confirm submission. The status updates to filed the same day.

SDAT's 2026 press release confirms same-day filed status for online submissions. Maryland Business Express processing times state that Good Standing typically updates 3 to 5 business days after receipt for entities that weren't previously forfeited.

Filing Form 1 by Mail to the SDAT Business Services Unit

Paper filers send Form 1 to Maryland Department of Assessments and Taxation, Business Services Unit, P.O. Box 17052, Baltimore, MD 21297-1052. In-person drop-off is available at 123 Market Place, Baltimore, MD 21202.

A few SDAT rules apply before mailing:

• Use the fillable PDF and type the form whenever possible. SDAT says mailed forms should be typed, and any handwritten changes after printing must be legible.
• Don't email or fax Form 1. SDAT only accepts mail or in-person drop-off.
• One entity per envelope. Don't bundle multiple LLCs together.

Non-expedited hard-copy filings may take up to 8 weeks to be reviewed. Expedited hard-copy review runs 7 to 10 business days. Current SDAT same-day dropbox procedures require a sealed envelope with contact details and the applicable rush fee; SDAT's posted pickup time is 10:00 AM on business days.

How to Confirm Your Form 1 Was Accepted

Maryland Business Express shows filing status in real time. After submission, the entity's General Information tab updates to reflect the new filed report, and an email notification goes out on approval or rejection.

One catch most filers miss. Maryland Business Express explicitly states that paying a late penalty doesn't guarantee immediate Good Standing. Filers who reinstated late should check both the General Information tab and the Annual Report/Personal Property tab to verify nothing's still outstanding. For context on how SDAT's filing speed compares to standing up a new LLC, see our Maryland LLC formation timeline.

Form 1 Fields for Maryland LLCs (Department ID, FEIN, $20K Threshold)

Form 1 collects a specific set of data points unique to Maryland LLC compliance. Gathering these before opening the portal cuts filing time significantly. The main fields and conditional screening items are:

• SDAT Department ID (W or Z prefix plus 8 digits)
• Federal Employer Identification Number (FEIN)
• Federal Principal Business Code
• Nature of business and trading-as name
• Mailing address (note: the change checkbox does NOT change principal office)
• Email address for SDAT reminders
• Personal property threshold attestation ($20,000 original cost on January 1, 2026)
• Corporate Diversity Addendum screening, only if the entity meets the applicable Maryland threshold conditions
• MarylandSaves waiver status and addendum if applicable
• Signature under penalty of perjury per Tax-Property Article § 1-201

A few common assumptions about Form 1 are wrong. Knowing what the form doesn't do prevents the worst Maryland compliance surprises.

Form 1 doesn't change the resident agent. Maryland uses a separate Resolution to Change Resident Agent/Principal Office, with a $25 base filing fee. Owners switching providers should compare options in our Maryland registered agent guide before submitting the resolution.

Form 1 doesn't change the principal office address. The mailing address change checkbox only updates SDAT correspondence. A separate Resolution must be filed for the principal office.

Form 1 doesn't include a member or manager update field for LLCs. Member changes get tracked in the LLC's Maryland operating agreement, not on Form 1. Section II of Form 1 covers corporate officer and director changes only.

Late Fees ($30 to $500) and LLC Forfeiture Under § 4A-911

Maryland uses forfeiture, not administrative dissolution, when an LLC falls behind on its Annual Report. This terminology matters because the consequences differ from generic dissolution. Under Tax-Property Article § 14-704, SDAT assesses a tiered penalty for missed filings.

The base late penalty structure breaks down as follows:

• $30 if the report is 1 to 15 days late
• $40 if 16 to 30 days late
• $50 if more than 30 days late

On top of those minimums, SDAT adds an initial tax penalty of up to 1/10 of 1% of total county assessment value, capped at $500. An additional 2% of the initial penalty accrues for every 30-day period the report stays unsubmitted. For LLCs with little or no Maryland personal property, the practical penalty stays near the minimum tier. For LLCs with significant assessed property, the math can ramp fast.

Good cause abatement under COMAR 18.03.03.01 exists, but it's narrow. The regulation explicitly states that not receiving the form, an agent or employee failing to file, or being unaware of the requirement aren't good cause. Owners hoping to argue down a penalty should expect SDAT to push back.

The forfeiture timeline kicks in after September 30 each year. SDAT certifies a list of every Maryland LLC that hasn't filed an annual report for the prior year or paid required taxes by October 1. After certification, SDAT issues a proclamation under § 4A-911 declaring forfeiture of the right to do business in Maryland and the right to use the LLC's name. Owners can verify their entity status anytime through the Maryland business entity search.

Foreign LLCs face a parallel risk under § 4A-1013, which allows SDAT to forfeit a foreign LLC's right to do business if it fails to file required reports or pay late penalties.

Forfeiture consequences hit hard. The LLC loses the legal right to operate in Maryland. § 4A-919 makes it a misdemeanor to knowingly transact business in a forfeited LLC's name before reinstatement, with a fine up to $500. The savings clause in § 4A-920 preserves contract validity and the right to defend lawsuits in Maryland court, but it doesn't preserve normal operating rights.

Penalties outstanding for at least three years can get redirected to the State of Maryland Central Collection Unit (CCU). Once referred, the penalty is no longer paid through SDAT and may carry additional collection charges. A forfeited LLC may need to provide SDAT with proof of CCU payment during reinstatement.

Reinstating a Forfeited Maryland LLC ($100 Under § 4A-915)

Forfeited Maryland LLCs reinstate by filing Articles of Reinstatement under § 4A-915. The articles must include the forfeited name, the post-reinstatement name, the principal office address if different, and the resident agent's name and address per § 4A-916.

SDAT won't accept Articles of Reinstatement under § 4A-917 unless every required annual report has been filed AND every back tax, unemployment insurance contribution, reimbursement payment, interest charge, and penalty has been paid. Maryland Business Express requires back annual reports to be filed oldest to most recent. The base reinstatement fee is $100. Expedited online review runs $50 extra, and rush online review runs $325 extra, plus the 3% technology fee.

A 60-day cure window applies under § 4A-912. If the LLC completes all required filings and payments within 60 days of the forfeiture proclamation, the right to do business and to use the name is reinstated as of the forfeiture date.

Name preservation isn't automatic. If another entity reserved the LLC's name during the forfeiture period, the reinstated LLC must adopt a new compliant name on the articles. The Maryland Court of Appeals confirmed this statutory pathway in 7222 Ambassador Road, LLC v. National Center on Institutions and Alternatives, Inc.

Common Questions About the Maryland LLC Annual Report and Form 1

Maryland's combined Annual Report and Personal Property Return structure generates the same recurring questions across LLC owners. The answers below cover the highest-volume Maryland-specific edge cases.