For non-US owners of a Maryland LLC
Foreign-Owned Maryland LLC: State Report, Tax and IRS Filing
Formed a Maryland LLC as a non-US owner? This is what Maryland asks for each year, what it costs, what happens when it is late, and the separate IRS filing every foreign-owned LLC makes.
Quick answer
What does a foreign-owned Maryland LLC have to file each year?
With Maryland: Annual Report (filed with SDAT together with the Business Personal Property Return, Form 1). Fee: US$300. Due: April 15 each year (Tax-Property 11-101). An extension to June 15 is available if requested online by April 15 (or on paper by March 15). With the IRS: Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its foreign owner, with a US$25,000 penalty if missed.
At a glance
- Maryland yearly report
- Annual Report (filed with SDAT together with the Business Personal Property Return, Form 1)
- Maryland fee
- US$300
- Maryland due date
- April 15 each year (Tax-Property 11-101). An extension to June 15 is available if requested online by April 15 (or on paper by March 15).
- IRS filing
- Form 5472 with a pro forma Form 1120; US$25,000 penalty if missed
- Fees
- See our Form 5472 filing service page, or request a quote
The IRS does not care which state you chose
Paying the Maryland fee keeps the LLC alive at the state. It does nothing for the IRS, where a foreign-owned single-member LLC has its own yearly filing: Form 5472 attached to a pro forma Form 1120, due for any year with money or property moving between you and the LLC. The penalty for missing it is US$25,000 (IRS).
After formation there is usually a BE-13 within 45 days (BEA rule). A US income tax return (Form 1040-NR for an individual owner) is only needed if the LLC has income effectively connected with a US trade or business (IRS).
Maryland filings for a foreign-owned LLC
These are the state-level duties of a Maryland LLC, as published by Maryland (Maryland official source, tax source). State figures checked October 28, 2026.
| Item | Maryland |
|---|---|
| Yearly report | Annual Report (filed with SDAT together with the Business Personal Property Return, Form 1) |
| Fee | US$300. $300 for a Maryland LLC under Md. Code, Corps. & Ass'ns 1-203(b)(3). The fee applies whether or not the LLC owns property or does business in Maryland. A paper extension request carries a $20 fee; online extension requests have no statutory fee listed. |
| Due | April 15 each year (Tax-Property 11-101). An extension to June 15 is available if requested online by April 15 (or on paper by March 15). |
| State tax | No separate franchise or minimum tax on LLCs. The same annual filing doubles as the business personal property return; personal property tax is assessed only on business personal property the LLC owns in Maryland. A disregarded single-member LLC must still file the annual report and pay the $300 fee. |
| If it is late | Late annual report: initial penalty up to 1/10 of 1% of the county assessment, with a minimum of $30 (1 to 15 days late), $40 (16 to 30 days) or $50 (over 30 days) and a cap of $500, plus 2% of the initial penalty for each further 30 days (Tax-Property 14-704). After September 30 each year SDAT certifies LLCs that have not filed the prior year's report, and the right to do business is forfeited by proclamation (Corps. & Ass'ns 4A-911). |
Easy to miss: The $300 fee is owed even by an LLC with no Maryland property, income or activity, and a missed report leads to forfeiture of the LLC's right to do business.
A yearly calendar for a Maryland LLC
- State: Annual Report (filed with SDAT together with the Business Personal Property Return, Form 1): April 15 each year (Tax-Property 11-101). An extension to June 15 is available if requested online by April 15 (or on paper by March 15).
- IRS: Form 5472 with the pro forma Form 1120, normally by April 15 for a calendar-year LLC (Form 7004 extends it)
- Once: BE-13 within 45 days of formation, if it applies
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned Maryland LLCs, or the full year under our annual package. Fees are on our Form 5472 filing service. Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs. We remind you of the Maryland date; the state report itself is filed with Maryland.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Law references for a Maryland LLC
Maryland
- State rules: Maryland official page, Maryland tax page.
Federal
- Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; T.D. 9796 treats a foreign-owned single-member LLC as a corporation for this purpose (IRS).
- Effectively connected income and Form 1040-NR: Code sections 864 and 871 (IRS Pub 519).
- BE-13: 15 CFR 801.7 (eCFR).
Other states
All 50 states and DC in one table: US LLC annual fees by state.
- Wyoming
- Delaware
- Florida
- Texas
- Nevada
- Colorado
- Montana
- South Dakota
- Missouri
- Ohio
- Arizona
- California
- New York
- Washington
- Illinois
- Alabama
- Alaska
- Arkansas
- Connecticut
- Georgia
- Hawaii
- Iowa
- Kentucky
- Maine
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- New Hampshire
- New Jersey
- North Carolina
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Utah
- Vermont
- Virginia
- West Virginia
Common questions
Does a foreign-owned Maryland LLC file an annual report?
Annual Report (filed with SDAT together with the Business Personal Property Return, Form 1). Fee: US$300. Due: April 15 each year (Tax-Property 11-101). An extension to June 15 is available if requested online by April 15 (or on paper by March 15).
Does a Maryland LLC owned by a non-US person pay Maryland tax?
No separate franchise or minimum tax on LLCs. The same annual filing doubles as the business personal property return; personal property tax is assessed only on business personal property the LLC owns in Maryland. A disregarded single-member LLC must still file the annual report and pay the $300 fee.
What happens if the Maryland filing is late?
Late annual report: initial penalty up to 1/10 of 1% of the county assessment, with a minimum of $30 (1 to 15 days late), $40 (16 to 30 days) or $50 (over 30 days) and a cap of $500, plus 2% of the initial penalty for each further 30 days (Tax-Property 14-704). After September 30 each year SDAT certifies LLCs that have not filed the prior year's report, and the right to do business is forfeited by proclamation (Corps. & Ass'ns 4A-911).
Does a foreign-owned Maryland LLC file with the IRS?
Yes. Form 5472 with a pro forma Form 1120 for any year with a reportable transaction with the foreign owner, including the money used to form it. The penalty for missing it is US$25,000. This is separate from the state filing.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- Maryland: official source
- Maryland: tax source
- IRS: Instructions for Form 5472
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
- IRS: Publication 515
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: US LLC fees by state, Annual compliance package, Best state for non-US founders.
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