Incorporation in the State of Maryland

Who Must File - Any profit or not-for-profit business wishing to incorporate in the State of Maryland must file Articles of Incorporation. There is a minimum $100 filing fee. Detailed instructions can be found online at www.dat.state.md.us.

Where to file:

State Department of Assessments & Taxation
Corporate Charter Division
301 West Preston Street, Room 801
Baltimore, MD 21201-2395
410-767-1340

Note: Do not commence business as a corporation until you receive a written notice of the Department's acceptance of your articles.

Combined Registration Application - State

Who Must File – A business must file a Combined Registration Application with the State of Maryland, Comptroller of the Treasury. This form registers the business with the State and will result in the State providing forms for filing sales and use tax, State withholding tax, State Unemployment Insurance and sales tax license.

Where to file:

State of Maryland
Central Registration
Comptroller of the Treasury
301 West Preston Street, Room 404
Baltimore, MD 21201-2383

You can get an application from any office of a Clerk of the Circuit Court, or call Central Registration in Baltimore 1-800-492-1751. This form can also be downloaded or filed online at www.marylandtaxes.com and choosing the link for “Business Registration”.

Who Must File – Every employer who has not previously obtained an identification number and who pays wages to one or more employees, or is required to have an identification number for use on any return, statement or other document, even if not an employer, must file form SS 4.

Note: If you have become the new owner of an existing, non corporate business, you CANNOT use the EIN of the previous owner.

When to File – Those who pay wages must file on or before the seventh day after the date on which business begins. Others must file in sufficient time for the identification number to be included in a return, statement or other document.

Form SS-4 can be obtained by calling:

Internal Revenue Service
Frederick Office
301-663-8578

Or by downloading from the IRS web site at: www.irs.gov/formspubs/index.html

Where to File (for eastern states):

Attn: EIN Operation
P.O. Box 9003
Holstville, NY 11742-9003

You may also apply by phone at 1-800-829-4933, by fax at 631-447-8960, or online at www.irs.gov/businesses/index.html and clicking on the link for “Employer ID Number”.

Fictitious Name Statement (DBA)

For a profit or non profit corporation, Articles of Incorporation must be filed with the State Department of Assessments & Taxation.

Business Licenses

Some businesses and occupations are required to be licensed by the State. For additional information on licensing, contact the Clerk of the Circuit Court in the county where your business is located. In Frederick County, contact:

Clerk of the Circuit Court
Frederick County Court House
Frederick, MD 21701
301-634-1962

Sales Tax

Anyone who engages in the retail sale of tangible personal property from a Maryland location needs a sales tax license. The Maryland sales tax is five percent of retail sales receipts. An application for a license is made on the Combined Registration Application. If you do business in other states or Washington, D.C., you may also be required to pay sales tax on those sales as well as inventory for resale.

Property Taxes

Property taxes in Maryland are levied by local governments. Tax rates vary by locality. An annual personal property tax return is required to be filed with the State by April 15th. Personal property includes items such as furniture, fixtures and other office equipment.

Workers' Compensation

All employers who pay any wages are required to have workers' compensation insurance for all their employees. You may obtain this coverage from a private insurance company, by becoming self-insured, or by contacting the Maryland Injured Workers' Insurance Fund in Towson at 410-494-2000 or 800-264-4943, or online at www.iwif.com.

New Hire Registry

Federal and State law require employers to report newly hired and re-hired employees in Maryland to the Maryland New Hire Registry within 20 days. Call the Maryland New Hire Registry at 410-281-6000, or toll-free at 888-634-4737 for any questions regarding the new hire reporting process, or find information and forms online at www.mdnewhire.com.

Wage and Hour Laws

You should be aware of the state and federal labor laws before hiring employees. Various informational booklets are available from the Division of Labor and Industry by calling 410-767-2357, or download them online at www.dllr.state.md.us/labor/emps.html.