The Department of Assessments and Taxation keeps track of corporations in Maryland. A C corporation is a standard corporation that is subject to the corporate income tax and provided the protection of limited liability for the shareholders. When you incorporate your company, it is automatically treated as a C corporation until you elect otherwise. To be an incorporator in Maryland, the only requirement is that you have to be at least 18 years old.
Call the Maryland Department of Assessments and Taxation at 410-767-1330 or check the online registry of corporations to make sure the name you want for your C corporation is available in Maryland. Your C corporation's name must include "Corporation," "Incorporated," "Limited," "Inc.," "Corp." or "Ltd."
Complete the appropriate articles of incorporation for your C corporation depending on whether or not you will issue stock. Both articles of incorporation require the incorporator's name, the C corporation's name, the C corporation's purpose, the C corporation's Maryland address, the C corporation's resident agent's name and address and the initial directors. If your C corporation can issue stock, you must specify the par value of each share and how many shares it can issue.
Sign the articles of incorporation and have every other incorporator, if any, as well as the resident agent sign the articles of incorporation. Maryland requires actual signatures – xeroxed copes won't work.
Mail the form and the filing fee to the Maryland Department of Assessments and Taxation, Charter Division, 301 W. Preston Street; 8th Floor, Baltimore, MD 21201-2395. It typically takes seven to eight weeks for applications to be processed.