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2016

1) WHO MUST FILE A RETURN

Extension requests submitted via paper documents must be

A Maryland personal property return (Form 1) must be ﬁled by

post-marked or received by SDAT on or before March 16 and

businesses that are incorporated, qualiﬁed or registered to do

require a $20 non-refundable processing fee for each entity. If

business in the State of Maryland as of January 1, 2016. This

using this method, businesses should use the Department’s

includes:

extension request Form AT3-71 to help ensure that complete and



corporations, organized and existing under the laws of

accurate information is submitted. Approved extensions will be

the State of Maryland (domestic) as well as those

recorded by the Department but will not be returned. Retain a copy

incorporated outside the State and qualiﬁed or

of the extension request for your records. The Department ID

registered to do business in the State (foreign);

Number must be provided to ensure proper recording of any



limited liability partnerships (LLP) with a certificate filed

extension request. Requests with incomplete or missing

with the State;

Department ID numbers will not be recorded. Do not list the



limited liability companies (LLC) with an Articles of

business’ Federal Employer Identiﬁcation Number (EIN) on this

Organization filed with the State;

form. No additional extension to ﬁle will be allowed. Extensions



limited partnerships (LP) with a certificate filed with

approved by the Internal Revenue Service or Maryland Comptroller

the State

of the Treasury for income tax returns will not be accepted.



statutory trusts (formerly business trusts) with a

declaration of trust filed with the State; and

4) NAME CHANGES



real estate investment trusts (REIT) with a certificate

Name changes must be made by amending the business’

filed with the State .

organizing document with the Department’s Charter Division.

This return is required even if the business owns no property in

5) MAILING ADDRESS CHANGES

the State or has not conducted any business activity during the

Make necessary address corrections in the address area and

year. A business which fails to ﬁle this return will receive an

check the address correction box on page 1 of the return.

estimated assessment which will be twice the estimated value of

the personal property owned. In addition, failure to ﬁle will result in

6) FORMS

forfeiture of the charter of a domestic corporation or forfeiture of

To ensure proper posting to your account, please include your

the right to do business in the State of a foreign corporation, LLC,

Department ID number on your return and in all communications

LLP, LP, business trust, or REIT.

with the Department. This number should also appear on all

Churches that are incorporated need only complete page 1 and

checks accompanying the return.

the signature section on page 3.

7) ANNUAL REPORT FILING FEES

2) WHEN AND WHERE TO FILE

The ﬁling fee for the privilege of maintaining a legal entity’s

At the beginning of each year, the Department will provide a

existence in Maryland is $300 for most legal entities. This fee is

reminder to all active businesses on record. The business is

d u e even if the entity does not own property in the State or did not

responsible for obtaining and ﬁling a return on time. The due date

conduct any business during the prior year . Checks should be

for ﬁling is April 15

. Originally ﬁled returns are to be sent to the:

made payable to the Department of Assessments and Taxation.

State of Maryland

Corporations not authorized to issue stock, churches and foreign

Department of Assessments and Taxation

interstate corporations are not required to pay a ﬁling fee. Refer to

Personal Property Division

the chart below for the proper ﬁling fee:

PO Box 17052

Baltimore, MD 21297-1052

Type of Business

ID # Prefix

Filing Fee

For all other mail, including Certiﬁed Mail, see mailing

Domestic Stock Corporation

(D)

$ 300

instructions on page 4 of Form 1.

Foreign Stock Corporation

(F)

$ 300

Domestic Non-Stock Corporation

(D)

3) EXTENSION OF TIME TO FILE

Foreign Non-Stock Corporation

(F)

The Department may grant a 2 month extension to ﬁle the

Foreign Insurance Corporation

(F)

$ 300

return. To request an internet extension go to:

Foreign Interstate Corporation

(F)

and click on: 1) Businesses, 2) Personal

Domestic Limited Liability Company

(W)

$ 300

Property Information and Forms, and 3) Filing Extension. This

Foreign Limited Liability Company

(Z)

$ 300

option is free of charge and offers Department ID look-up,

Domestic Limited Partnership

(M)

$ 300

extension veriﬁcation, conﬁrmation numbers and recall lists by

Foreign Limited Partnership

(P)

$ 300

last y ear’s conﬁrmation number. Always print and keep a copy of

Domestic Limited Liability Partnership

(A)

$ 300

the conﬁrmation number. The Department will automatically

Foreign Limited Liability Partnership

(E)

$ 300

accept it as evidence of a valid approved extension in case there

Domestic Statutory Trust

(B)

$ 300

is ever a problem. When you ﬁle for an extension via our website,

Foreign Statutory Trust

(S)

$ 300

do NOT also submit a paper extension request. This system is

Real Estate Investment Trust

(D)

$ 300

available 24 hours a day, 7 days a week beginning February 1,

SDAT Certiﬁed Family Farm

(A,D,M,W)

$ 100

through April 15. Please ﬁle early to avoid possible delays due to

Amended Returns for any of the above)

the heavy usage of this system which occurs in the last week

prior to April 15th.

PAGE 1

Form 1 - Annual Report And Personal Property Return - Maryland Department Of Assessment And Taxation - 2016

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