Maryland
Maryland business compliance calendar
What Maryland asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report and personal property return, by April 15 each year, with the Maryland State Department of Assessments and Taxation | $300 | Late fee starting at $30 and rising with time; forfeiture after continued failure |
| LLCs | Annual report and personal property return, by April 15 each year, with the Maryland State Department of Assessments and Taxation | $300 | Late fee starting at $30 and rising with time; forfeiture after continued failure |
| Partnerships | Annual report and personal property return, by April 15 each year, with the Maryland State Department of Assessments and Taxation | $300 | Late fee starting at $30 and rising with time; forfeiture after continued failure |
| Nonprofits | Annual report and personal property return, by April 15 each year, with the Maryland State Department of Assessments and Taxation | No fee for a nonprofit that owns no personal property | Late fee if personal property is reported; forfeiture after continued failure |
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Maryland return by the 15th day of the fourth month after the year ends, with the Comptroller of Maryland.
- Personal income tax
- Yes. S corporations and partnerships file a Maryland information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- Maryland State Department of Assessments and Taxation, Comptroller of Maryland
All Maryland rules in the pack
- Maryland annual report and personal property returnby April 15 each year
- Maryland annual report and personal property returnby April 15 each year
- Maryland annual report and personal property returnby April 15 each year
- Maryland nonprofit annual report and personal property returnby April 15 each year
- Maryland charitable organization registration renewalby the last day of the 6th month after the fiscal year ends (the last day of June for a calendar year)
- Maryland corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Maryland corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Maryland pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Maryland personal income tax return with business incomeby April 15 each year
- Maryland unemployment insurance wage reportby the last day of the 1st month after each quarter
- Maryland annual withholding reconciliationby January 31 each year
- Maryland FAMLI contributionsby the last day of the 1st month after each quarter
- Maryland retirement savings mandate (MarylandSaves)with no fixed date
- Maryland sales tax returnby the 20th day of the 1st month after each quarter