The Maryland Annual Report: Form 1, Due April 15

Maryland does things differently. No Secretary of State runs business filings here; the State Department of Assessments and Taxation (SDAT) handles it all, and the annual report is Form 1, officially the Business Entity Annual Report. $300, due April 15. Here is the full picture.

Key Details

Detail	Information
Filing name	Form 1, Business Entity Annual Report
Filed with	State Department of Assessments and Taxation (SDAT)
Frequency	Annual
Window opens	January 1
Due date	April 15 (free extension to June 15 available)
Fee	$300 for LLCs and other for-profit entities

When the Maryland Annual Report Is Due

April 15, every year, right on top of personal tax day. The filing window opens January 1, so nothing stops you from filing in winter and forgetting about it. Need breathing room instead? A free 60-day extension moves the deadline to June 15, requested online through the state portal.

The Maryland Annual Report Fee: $300

Flat $300 for LLCs, corporations, LPs, and the rest of the for-profit lineup. Not scaled to revenue. Not tied to property values. Pay by card online and a 3% technology fee stacks on top, so online filers see roughly $309. Two carve-outs worth knowing: nonstock and nonprofit corporations pay $0, and businesses meeting MarylandSaves retirement-program criteria can have the $300 waived.

Filing Form 1, Step by Step

1. Pull up your entity record and SDAT ID so the report matches what the state has on file.
2. Open Maryland Business Express, the state's filing portal, or use the paper form if you prefer mail.
3. Verify your registered agent listing (Form 1 uses Maryland's term for the role, resident agent). Wrong agent details are a classic source of missed legal notices.
4. Work through Section III. Owned, leased, or used personal property in Maryland, or held a trader's or other local license? Then the Business Personal Property Return sections apply. Otherwise skip them. LLCs never touch Section II; that one is for corporations only.
5. Pay $300 and submit. Same-day expedited handling runs $325 online with a 2:30 PM cutoff.

Late Penalties and Charter Forfeiture

No flat late fee here either. The initial penalty is 1/10 of 1% of the county assessment, with interest accruing at 2% of that penalty per 30 days late. Stop filing altogether and SDAT forfeits the entity: charter gone for domestic companies, right to do business gone for foreign ones. Either way, good standing disappears until every overdue report gets filed.

Form 1 and the Personal Property Return

One form, two jobs. The annual report portion is mandatory for every registered entity. The property return portion only activates when your Section III answers say so (the underlying requirement comes from Md. Code, Tax-Property § 11-101). And the property tax itself is billed by your county, not the state. SDAT assesses, the county collects. The only payment riding along with Form 1 is the $300 filing fee.

How We Help

Maryland Registered Agent.co keeps April 15 on your radar. Reminders go out well before the deadline, and every SDAT notice that hits our office gets scanned and posted to your portal the same business day.

The $99/year service covers:

• April 15 annual report reminders
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• Secure portal access to your documents
• A physical Maryland address on your filings
• Privacy protection on public records

Do Not Let April 15 Sneak Past

The deadline shares a date with personal income taxes, which is exactly why it slips minds. Enroll for $99/year and we make sure it does not slip yours. Visit our enrollment page to start.