Proofread your material for common spelling and grammar errors. Enlist a friend or colleague to review your work in order to pick up on mistakes that you may have overlooked.
Find a good editor. Keep in mind that you get what you pay for, so don't expect to cut any corners during this part of the process. Search for an experienced editor with a solid background and refer to a marketplace trust firm such as The Better Business Bureau to ensure legitimacy.
Have more than one story on hand in the event that your editor may wish to see more of your work and create several hard copies of each manuscript to prepare for the submissions process.
Perform market research in order to determine which publications will accept the genre of work that you have produced and use this information to formulate a list.
Turn your list of publications into a spreadsheet in order to track your submissions. Doing so will prevent you from committing the writing faux pas of accidental re-submission. The accepted submission rate is no more than twice per year to the same publication.
Submit your work to the journals and magazines on your spreadsheet. Many publications host writing contests if no one will accept submissions within your short story's genre at the time. Also, volunteering submissions will boost your resume and lead to easier acceptance from major publications in the future.
Include a cover letter with each submission. A proper cover letter consists of your name and contact information, the word count of the story, a brief biography and a straightforward explanation of the contents of your submission. Make sure that you close the letter with a polite thank you and enclose a self-addressed, stamped envelope in order to receive a response.
Refer back to your spreadsheet in order to track submissions that have been accepted. Once one story has been accepted by a specific magazine or journal, notify all other publications that your submission should be withdrawn. This can be done by sending a brief email or letter.
Develop a thick skin and keep in mind that rejection is a natural part of the writing process. Remain persistent and continue to submit your short stories while accepting constructive criticism and using it to hone your skills.