State guide · Maryland
Maryland: the filing owners miss isn't the annual report — it's the property return.
Maryland LLCs don't file a conventional annual report. Instead, every Maryland entity files an Annual Report / Personal Property Return with SDAT — and entities that own no Maryland property still must file the return portion. That single misunderstanding is responsible for most Maryland forfeitures.
MD-1Form the entity
- Search the name on Maryland Business Express / SDAT's entity search.
- File Articles of Organization with SDAT, fee $100, naming a resident agent — Maryland's term for the registered agent — with a Maryland street address.
- Open the SDAT business account at formation; Maryland runs entity standing and the property return through the same house.
- Operating agreement and EIN as usual.
MD-2Stay compliant
| Obligation | When | Notes |
|---|---|---|
| Annual Report / Personal Property Return | Apr 15, yearly | $300 filing fee for most LLCs (family-farm and other carve-outs aside). Required even with no Maryland property — file the return and report none. Miss it and the entity heads toward forfeiture. |
| Resident agent currency | Continuous | Changes are SDAT amendments; keep the address real and staffed. |
MD-3The Maryland–Pennsylvania pattern
Southern Pennsylvania and northern Maryland are one labor market split by the Mason-Dixon line. MD entities working in PA file PA foreign registrations (PA annual report: September 30 for LLCs); PA entities working in Maryland register as foreign LLCs with SDAT and inherit the April 15 return. If your route crosses the line, the quiz below routes each stretch to the right desk.
Where this route hands off
Multi-state coverage through RA Navigator, or the Pennsylvania stretch through PA CROP — pick by where the work is.
Guide content is general information, not legal advice. Fees and deadlines reflect state practice as of October 2026 — verify current figures with the Maryland Department of Assessments and Taxation (SDAT) before filing. CXI is operated by PA Registered Office Services, LLC, 924 W 23rd St, Erie, PA 16502.