Dissolve a Maryland LLC or corporation
File with the Maryland State Department of Assessments and Taxation (SDAT), then a final tax return.
The catch
The state fee is zero, but the standard review runs 6 to 8 weeks unless you pay $50 or $425 to hurry it. Your Comptroller tax accounts are a separate phone call.
How to close a company in Maryland
File your final tax return
Maryland closes you for free if you can wait.
Wind up the business
Hold the vote your governing documents and Maryland law require. Pay or set aside what you owe, in the order your lawyer advises.
File with the Maryland State Department of Assessments and Taxation (SDAT)
LLC: Articles of Cancellation, No state fee. corporation: Articles of Dissolution for a Maryland Corporation, No state fee.
Pick how to file
Online, by mail or in person. SDAT says standard review takes 6 to 8 weeks, or 7 to 10 business days if you pay to expedite. Paid rush filing is available.
Check your records
Before you close accounts or delete Slack, work out what you must keep and whether a buyer may want it.
Facts and sources
| Fact | What we found | Source |
|---|---|---|
| Filing office | Maryland State Department of Assessments and Taxation (SDAT), Charter Division | dat.maryland.gov |
| corporation: dissolve | Articles of Dissolution for a Maryland Corporation Fee: No state fee How to file: Online through Maryland Business Express, by mail to 700 E. Pratt St., Suite 2700, Baltimore, or hand-delivered to the SDAT drop boxes at 123 Market Place, Baltimore. | dat.maryland.gov |
| LLC: cancel | Articles of Cancellation (Maryland LLC) Fee: No state fee. $0 for non-expedited processing, $50 for expedited. The 3% eGov service fee is stated on the corporation form. The LLC form does not state a rate. Full notesHow to file: Online through Maryland Business Express, or by mail to the SDAT Charter Legal Department in Baltimore. The form mentions drop boxes for payment by check. | dat.maryland.gov |
| Tax clearance | No. Comptroller of Maryland. No clearance certificate named. The Comptroller asks you to close your withholding and sales and use tax accounts. Form MW506FR (withholding final report), 202FR (sales and use tax final report) | marylandcomptroller.govbusinessexpress.maryland.gov |
| Before you file |
Full notes
| businessexpress.maryland.govmarylandcomptroller.gov |
| Telling creditors | Corporation: notice mailed to known creditors, with articles filed no sooner than 20 days later. LLC: registered-mail notice at least 19 days before filing. Either form lets you check a no-known-creditors box instead. | dat.maryland.gov |
| How long it takes | SDAT says standard review takes 6 to 8 weeks, or 7 to 10 business days if you pay to expedite. Paid rush filing is available. | dat.maryland.gov |
| Other tax stops |
| marylandcomptroller.gov |
Fees and form numbers change, so check the source before you file.
A checklist can keep you from forgetting things. It cannot tell you what your state requires today. Have your lawyer or CPA look at it before you rely on it. Vaultfish helps you run the process. We are not lawyers and this is not legal advice. If you need counsel who knows this area, we can point you to one. Ask for a referral
Questions people ask
How much does it cost to close a Maryland LLC or corporation?
LLC (Articles of Cancellation): no state filing fee. corporation (Articles of Dissolution for a Maryland Corporation): no state filing fee. Fees change, so check the source link before you pay.
Do I need tax clearance to close a Maryland company?
Maryland does not require a tax clearance before you file. The state fee is zero, but the standard review runs 6 to 8 weeks unless you pay $50 or $425 to hurry it. Your Comptroller tax accounts are a separate phone call.
Where do I file in Maryland?
File with the Maryland State Department of Assessments and Taxation (SDAT), Charter Division. You can file online, by mail or in person.
How long does it take to close a company in Maryland?
SDAT says standard review takes 6 to 8 weeks, or 7 to 10 business days if you pay to expedite. Paid rush filing is available.
What happens to my Slack, email and CRM when I close?
Closing the company does not decide what happens to your records. Keep what tax and payroll rules ask for. The IRS gives retention periods on its site. Then check what the rest could be worth before you delete it.
Is this legal advice?
No. We read the state pages so you don't have to, then link to them so you can check our work. Have your lawyer or CPA read it too. They like that.
