Form a Partnership in Maryland

Everything you need to know about forming a Partnership in Maryland. Filing fees, requirements, timeline, and step-by-step guidance.

$0
Filing Fee
Immediate upon creation of partnership agreement
Processing Time
Optional
Registered Agent

How to File

1

Choose Partnership Type

Decide between general partnership (no filing required) or limited partnership (requires state filing). General partnerships are simpler but offer no liability protection.

30 minutes

2

Select Partnership Name

Choose a unique name and check availability with Maryland Secretary of State. Limited partnerships must include 'LP' or 'Limited Partnership' in the name.

1 hour

3

Draft Partnership Agreement

Create a comprehensive partnership agreement outlining profit sharing, management duties, and dissolution procedures. While not legally required, it's highly recommended.

3-5 hours

4

File Certificate (Limited Partnerships Only)

File Certificate of Limited Partnership with Maryland Secretary of State if forming a limited partnership. Include registered agent information and pay $100 filing fee.

45 minutes

What's Next After Filing

Once your Partnership is officially formed, you'll want to complete these important steps:

  • Obtain EINApply for Federal Employer Identification Number from the IRS for tax purposes and to open business bank accounts.
  • Register for State TaxesRegister with Maryland Comptroller for state tax obligations including sales tax if applicable to your business type.
  • Obtain Business LicensesApply for any required business licenses or permits based on your industry and location within Maryland.

Advantages

  • Simple and inexpensive to form with minimal paperwork
  • Pass-through taxation avoids double taxation
  • Flexible management structure and profit distribution
  • No annual state filing requirements for general partnerships

Considerations

  • Unlimited personal liability for all general partners
  • Joint and several liability means each partner liable for others' actions
  • Partnership dissolves when a partner leaves or dies

Annual Obligations

Report Due:No annual filing required
General partnerships have no state annual filing requirements. Limited partnerships must file annual reports by April 15 with a $300 fee.
Last verified: December 2025Source

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