LLC Annual and Biennial Report Requirements in Maryland
At a glance
| Periodic report obligation | Yes — an annual report. Every Maryland LLC (domestic or foreign) must file an Annual Report, combined on SDAT's Form 1 with a Business Personal Property Return, with the State Department of Assessments and Taxation — not the Secretary of State. It is due even if the LLC owns no property and did no business (Md. Tax-Property § 11-101) |
|---|---|
| Frequency and first report | Annual, on a fixed calendar date — no biennial option. An LLC on SDAT's records as of January 1 owes that year's report; a newly formed LLC's first Annual Report is due the April 15 following the year it was formed or registered (Md. Tax-Property § 11-101) |
| Due date and filing window | April 15 each year (the next business day if April 15 is a weekend). SDAT grants a no-cost extension to June 15 if requested electronically by April 15, or by paper by March 15 (Md. Tax-Property §§ 11-101, 14-704(c)). SDAT sends reminders, but the duty does not depend on receiving one |
| Filing office and method | Maryland State Department of Assessments and Taxation (SDAT) — the assessments-and-tax agency, not the Secretary of State. File online through Maryland Business Express (egov.maryland.gov/BusinessExpress) or by paper Form 1 mailed to SDAT |
| Required information | SDAT Form 1: business name, SDAT Department ID number, principal and mailing address, federal EIN, nature of business, resident agent, and whether the LLC owns or leases personal property in Maryland; an LLC that owns or leases such property must also complete the Business Personal Property Return schedules (Md. Tax-Property § 11-101(b)). Maryland does not make an LLC list its members or managers on the report |
| Filing fee and related charges | A flat $300 annual-report fee for a Maryland or foreign LLC (Md. Corps. & Ass'ns § 1-203(b)(3)(ii), as of 2026-07-16). Any business personal property tax owed on the Form 1 return is a separate, county-assessed charge — not the report fee. A qualifying MarylandSaves retirement-program participant can have the $300 fee waived (§ 1-203(b)(13)) |
| Late fee and delinquency | A late report triggers a tax penalty under Md. Tax-Property § 14-704: an initial penalty of up to 1/10 of 1% of the LLC's total county property assessment — but not less than $30–$50 depending on lateness and not more than $500 — plus 2% of that per 30-day period. Because the penalty is measured against the property assessment, an LLC with no assessable Maryland personal property has little or no penalty base; it must still file. Continued nonfiling ends in forfeiture (see next) |
| Dissolution, reinstatement, and cure | No court case — forfeiture is automatic. Immediately after September 30, SDAT certifies every Maryland LLC that has not filed the prior year's annual report (or not paid taxes) and issues a proclamation forfeiting the LLC's right to do business and to use its name, 'without proceedings of any kind' (Md. Corps. & Ass'ns § 4A-911). An LLC that files the overdue report and pays what it owes within 60 days of the proclamation is reinstated as of the forfeiture date (§ 4A-912); after that window it must file Articles of Reinstatement with SDAT ($100 processing fee, § 1-203(b)(4)) with all back reports and fees. Forfeiture does not void the LLC's contracts or bar it from defending a lawsuit (§ 4A-920) |
The Maryland annual report, one requirement at a time
Maryland does require every LLC to file a yearly report, but it stands out on two points: where it goes and what it is. It is not filed with the Secretary of State. It goes to the State Department of Assessments and Taxation (SDAT), the agency that also handles property assessments — which is why the annual report and the business personal property return are the same document, SDAT's Form 1.
Who must file, and when. Under Md. Tax-Property § 11-101, "on or before April 15 of each year, a person shall submit an annual report to the Department" if the person is a limited liability company (domestic) or a foreign LLC registered to do business in Maryland. The date is a fixed April 15 — the same for every LLC, no anniversary math — moving to the next business day when it falls on a weekend. An LLC on SDAT's records as of January 1 owes that year's report, and that duty applies whether or not the business owns property, generates income, or has conducted business activity in the prior year. A newly formed LLC files its first report the April 15 after the year it was created.
The fee. The Form 1 filing fee for a Maryland or foreign LLC is a flat $300 (Md. Corps. & Ass'ns § 1-203(b)(3)(ii)). It is the same $300 whether the LLC is a one-person side business or a large operating company, which puts Maryland at the higher end nationally. If the LLC actually owns or leases personal property in Maryland, the Form 1 also computes a business personal property tax, assessed and billed by the county — a separate charge, not part of the $300 report fee.
An extension exists. SDAT will move the deadline to June 15 at no cost if you ask electronically by April 15 (or by paper by March 15) (§ 14-704(c)). Increasingly, the extension site opens in December; requesting early avoids the April crunch.
What trips people up
- It is not a Secretary of State filing. Maryland business owners who go looking for an "annual report" on a Secretary of State website will not find it. The filing lives with SDAT, on Form 1, through Maryland Business Express. Sending it to the wrong office is the classic way a Maryland LLC ends up "not in good standing" without realizing it.
- "No property, no income" does not excuse the filing. The Annual Report is required of every registered LLC even with zero property, zero revenue, and zero activity. The late penalty, though, is calculated from your property assessment (§ 14-704): an LLC with no assessable Maryland personal property has essentially no penalty base, so SDAT's own guidance is that such an entity owes no late fine — but the unfiled report still counts against good standing and drives the LLC toward forfeiture.
- Forfeiture is automatic and dated. There is no hearing. Under § 4A-911, immediately after September 30 SDAT lists every LLC that has not filed the prior year's report and issues a proclamation forfeiting its right to do business and to use its name "without proceedings of any kind." The good news: a filing within 60 days of that proclamation reinstates the LLC "as of the date of forfeiture" (§ 4A-912), so a quick cure is as if it never happened.
- Forfeiture is not the end of the entity. Under § 4A-920, forfeiture "does not impair the validity of a contract" and does not "prevent the limited liability company from defending any action" in a Maryland court. It does, however, cost you the ability to bring your own lawsuit, use your name, and get a certificate of good standing until you cure it.
Common questions
Where do I file my Maryland LLC's annual report? With the State Department of Assessments and Taxation (SDAT), not the Secretary of State. File Form 1 online at Maryland Business Express or mail the paper form to SDAT. The $300 fee is due with it.
Do I still have to file if my LLC made no money and owns nothing? Yes. Md. Tax-Property § 11-101 requires the Annual Report from every registered LLC regardless of income, activity, or property. If the LLC owns no assessable Maryland personal property, the late-filing penalty base is essentially zero, but skipping the report still pushes the LLC toward loss of good standing and forfeiture.
What happens if I miss April 15? First, a late penalty measured against your property assessment (minimum $30–$50, capped at $500, plus 2% per 30 days) under § 14-704 — small or nil if you own no Maryland personal property. If the report stays unfiled, SDAT forfeits the LLC's right to do business after September 30 (§ 4A-911). File the overdue report and pay what you owe within 60 days of that proclamation and you are reinstated back to the forfeiture date (§ 4A-912).
My Maryland LLC was forfeited more than 60 days ago — can I revive it? Yes. After the 60-day window closes, you file Articles of Reinstatement with SDAT (a $100 processing fee under § 1-203(b)(4)) together with every missing annual report and all owed fees and penalties. Reinstatement restores the entity, but it does not erase taxes or other obligations that accrued while it was forfeited.
Statutes and sources
- Md. Code, Tax-Property § 11-101 — requires an annual report to SDAT "on or before April 15 of each year" from every LLC (domestic and foreign registered). https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=11-101 (accessed 2026-07-16)
- Md. Code, Corporations and Associations § 1-203 — the $300 LLC annual-report fee (subsection (b)(3)(ii)), the MarylandSaves fee waiver ((b)(13)), and the $100 Articles-of- Reinstatement processing fee ((b)(4)). https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=1-203 (accessed 2026-07-16)
- Md. Code, Tax-Property § 14-704 — the late-filing penalty (initial up to 1/10 of 1% of county assessment, floors of $30/$40/$50, $500 cap, plus 2% per 30 days) and the June 15 extension. https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-704 (accessed 2026-07-16)
- Md. Code, Corporations and Associations § 4A-911 — forfeiture of an LLC's right to do business by SDAT proclamation after September 30 for an unfiled annual report. https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=4a-911 (accessed 2026-07-16)
- Md. Code, Corporations and Associations § 4A-912 — reinstatement, retroactive to the forfeiture date, if the LLC cures within 60 days of the proclamation. https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=4a-912 (accessed 2026-07-16)
- Md. Code, Corporations and Associations § 4A-920 — forfeiture does not void the LLC's contracts or bar it from defending a lawsuit. https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=4a-920 (accessed 2026-07-16)
Source links
Every statute quoted above, linked, with the date we checked it.
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