How to Form an LLC in Maryland – MD Department of Assessments and Taxation

The Maryland Limited Liability Articles of Organization, required by the Maryland Department of Assessments & Taxation, is the official form template used to file the creation of a domestic Limited Liability Company in Maryland. Limited Liability Companies that have previously formed outside of Maryland but wish to operate in the State of Maryland will need to submit a Maryland Limited Liability Company Registration form to the Maryland Department of Assessments & Taxation. Filing either of these documents will bear a Filing Fee of $100.00. This is payable with a check if filing by mail or with a credit card if filing online. All checks must be made payable to "State Department of Assessments and Taxation."


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How to Form a Domestic Limited Liability Company in Maryland – Limited Liability Company Articles of Organization

How to Form a Domestic Limited Liability Company in Maryland – Limited Liability Company Articles of Organization

The Maryland Limited Liability Company Articles of Organization is a template form provided by the Maryland Department of Assessment and Taxation. This template form organizes the minimum amount of information that must be submitted when it is time to register the formation of a Limited Liability Company with the State of Maryland Department of Assessments […]

How to Form a Foreign Limited Liability Company in Maryland – Limited Liability Company Registration

How to Form a Foreign Limited Liability Company in Maryland – Limited Liability Company Registration

The Maryland Limited Liability Company Registration is the form template the Maryland Department of Assessments and Taxation requires of foreign Limited Liability Companies wishing to operate as such in the State of Maryland. This must be accompanied by official written proof of the foreign entity’s existence and standing in its home jurisdiction. Typically, this should […]

How to Form

Step 1 – The first step in creating a Limited Liability Company will be to give the entity a Name to operate under. This must be an easily identifiable Name on the record books that is not misleading in anyway. Furthermore, it must contain a business suffix appropriate in Maryland (“Limited Liability Company,” “L.L.C.,” “LLC,” “L.C.,” or “LC”). In an effort to make sure you have chosen a unique Name, you may wish to consult the Maryland Department of Assessments and Taxation by clicking here: http://charter.dat.maryland.gov/. If desired, you may also reserve a Name while you organize the documents necessary to form this entity by submitting the State of Maryland Corporate Name Reservation Application Pursuant to Title 1, Section 505 of the Maryland Corporations and Associations Code to the Maryland Department of Assessments and Taxation.

Step 2 – After you have settled upon an appropriate Name for the Limited Liability Company being formed, you will need to make sure it is being created in compliance with every governing body that has an interest in such formations. This will range from the Internal Revenue Service to the local government. State regulations will also apply. For instance, you must obtain a Maryland Registered Agent in order to properly form, register, and operate a domestic Limited Liability Company.

Step 3 – When you have completed all the requirements for the formation of the type of Limited Liability Company being created, you may file the Maryland Limited Liability Company Articles of Organization with the Maryland Department of Assessments and Taxation. This may be done online or by mail and will require the full payment of a $100.00 Filing Fee. If you are paying with a check make the check out to “Department of Assessments and Taxation.” Foreign Limited Liability Companies will need to submit a “Maryland Limited Liability Company Registration” (Filing Fee $100.00) to the Maryland Department of Assessments and Taxation.

After Formation

Structure: Limited Liability Companies wishing to remain organized and efficient will want to determine some internal guidelines. Generally, this may be done by documenting Operational Agreements and holding regular Organizational Meetings. Such actions may be considered instrumental in potentially preventing disastrous misunderstandings.

EIN: An Entity Identification Number is required of certain Limited Liability Companies by the Internal Revenue Service. This is one of the governing bodies that will demonstrate an interest and place its own requirements on certain Limited Liability Companies. For instance, Limited Liability Companies with more than one member will be required to obtain this tax identification. For more information, contact the Internal Revenue Service.

Maintenance: Make sure you have obtained the appropriate business licenses for the Limited Liability Company. In some instances, the new entity will need to register with the Comptroller of Maryland (i.e. collecting sales tax from selling products). Additionally, once a year, the Maryland Department of Assessments and Taxation requires that all Limited Liability Companies operating in the State of Maryland, submit an Annual Report(Maryland Personal Property Return Form 1). This must be done by April 15 every year and requires a Filing Fee of$300.00 (other fees may apply). This must be done by mail.

Contact

Website:

http://dat.maryland.gov/Pages/default.aspx

Address:

State Department of Assessments and Taxation
Charter Division
301 W. Preston Street, 8th Floor
Baltimore, MD 21201-2395
PH: 410.767.1184

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