Who needs articles of organization (LLC) and the annual report (Form 1) in Maryland?

Issued by Maryland State Department of Assessments and Taxation (SDAT), at step 1 of 6 in the opening sequence: set up the business.

Every kind of business in Maryland

The Maryland table lists this for every kind of business.

File online through Maryland Business Express. The articles name a resident agent with a Maryland address. The same Form 1 carries the business personal property return when the LLC owns furniture, equipment or inventory, and the county bills personal property tax from it. Two missed reports and the LLC is forfeited.

Checked Oct 21, 2026 against the agency’s page.

Step 1 of 6: Set up the business

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Maryland State Department of Assessments and Taxation (SDAT).

Sources and dates

SDAT articles of organization form (revised May 2026) and corporate charter fee schedule; Form 1 annual report instructions. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.