How to Form a C-Corporation in the State of Maryland

by Michael Keenan
Creating a C corporation requires registration with the Deparment of Assessments and Taxation.

Creating a C corporation requires registration with the Deparment of Assessments and Taxation.

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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.

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Step 1

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."

Step 2

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.

Step 3

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.

Step 4

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.