What type of macrophages are you evaluating: tissue macs, culture macs? and what species? mouse, human, etc. In some mouse tissues, macrophages (F4/80+) can be differentiated by M1 and M2 using class-II MHC (M2 have no or limited expression; M1 will have high expression). CD206 and CD301 (have been used as membrane markers for M2 macs). You may want to look at this recent publication to get a better perspective for your question: http://jem.rupress.org/content/early/2015/09/02/jem.20150496.full
From your question, it seems to me that you are going to do flow cytometry on cultured macrophages. As Boris said, there is a bit of a difference between human and mouse markers. In short, we detect mouse M1 macrophages with +ve/high expression of MHCII, CD11b, Ly6C, CD80, CD86. However, M2 macrophages can be detected by the expression of CD163, CD206 and IL4Ra.
CD206/MR and Arginase-1 have been classically considered M2 and iNOS, IL-1, TNF, have been classically classically considered M1. However, CD206/Mannose receptor and Arginase-1 protein expression was low for ideal flow. In addition, some M1 macrophages also up-regulated Arg-1. Since reliable markers of mac phenotype would be a huge benefit to the field, we looked for exclusive M1 and M2 markers. Our strategy: select genes up-regulated during M1 differentiation but down-regulated during M2 differentiation and vice versa. The results of this study and the new markers we have identified, including a new CD38/Egr2-based flow cytometry strategy to distinguish M1 and M2 macrophages, can be found in Jablonski et al. Plus One. 2015 (find link below).The markers described in this paper allowed to perfectly distinguish in vitro M1 and M2 macrophages and also identified inflammatory populations in vivo.
What are the best markers to differetiate M1 macrophages (bone marrow derived with m-csf) from M2 macropahges (bone marrow derived with gm-csf)? - ResearchGate. Available from: https://www.researchgate.net/post/What_are_the_best_markers_to_differetiate_M1_macrophages_bone_marrow_derived_with_m-csf_from_M2_macropahges_bone_marrow_derived_with_gm-csf2 [accessed Jan 21, 2016].
Article Novel Markers to Delineate Murine M1 and M2 Macrophages