Connecticut LLC Annual Report and Franchise Tax (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

Connecticut LLCs must file an annual report with the Secretary of the State and pay a $80 fee. This report is due by the last day of the month in which the LLC was formed, and failure to file can lead to administrative dissolution.

All limited liability companies (LLCs) registered to do business in Connecticut are required to file an annual report with the Connecticut Secretary of the State (SOTS). This filing ensures that the state has current information about the LLC, including its principal office address, registered agent, and the names and addresses of its managers or members. The annual report helps maintain the LLC's good standing and legal authority to operate in the state.

Unlike some states that impose a separate franchise tax, Connecticut does not levy a specific franchise tax on LLCs. The primary ongoing state fee for a Connecticut LLC is the annual report filing fee. However, LLCs may still be subject to other state taxes depending on their business activities and how they elect to be taxed for federal purposes.

Connecticut Annual Report Requirements

The Connecticut Uniform Limited Liability Company Act, specifically Section 34-247d of the Connecticut General Statutes, mandates the filing of an annual report. This report is crucial for keeping the public record up-to-date and for the state to maintain accurate contact information for all registered businesses. The information required on the annual report generally includes:

• The exact name of the LLC as it appears on file with the Secretary of the State.
• The current principal office address of the LLC.
• The name and address of the LLC's registered agent.
• The names and addresses of the LLC's managers or, if the LLC is member-managed, its members.

It is the LLC's responsibility to ensure that all information provided in the annual report is accurate and current. If there have been any changes to the LLC's principal office, registered agent, or management structure, these updates must be reflected in the annual report. For a general overview of annual reporting obligations, see annual/biennial report.

Due Date and Filing Method

The Connecticut LLC annual report is due annually by the last day of the month in which the LLC was formed. For example, if your LLC's Certificate of Organization was filed and approved by the SOTS in July, your annual report will be due by July 31st each year. The Secretary of the State typically sends a reminder notice to the LLC's registered agent or principal office address prior to the due date, but failure to receive a notice does not excuse the filing requirement.

Connecticut requires annual reports for LLCs to be filed online through the Secretary of the State's Commercial Recording Division website. The online filing system is designed to be user-friendly and allows for immediate submission and payment. There is no option for paper filing of the annual report for LLCs.

To file online, you will typically need to access the SOTS business services portal, search for your LLC by name or business ID, and then follow the prompts to update your information and submit the report. It is advisable to have all current LLC information readily available before starting the online filing process.

Annual Report Filing Fee

The filing fee for the Connecticut LLC annual report is $80. This fee is paid directly to the Connecticut Secretary of the State at the time of online submission. The fee is subject to change, so it is always prudent to verify the current amount on the SOTS official fee schedule before filing. The fee is a flat rate, regardless of the LLC's size or revenue.

This $80 annual report fee is the primary recurring state-level cost for maintaining a Connecticut LLC in good standing. Other fees may apply for specific filings, such as amending the Certificate of Organization or changing the registered agent.

Consequences of Non-Filing: Administrative Dissolution

Failure to file the annual report by the prescribed due date can result in serious consequences for a Connecticut LLC. The Connecticut Secretary of the State has the authority to administratively dissolve an LLC that fails to file its annual report. Administrative dissolution means that the LLC loses its good standing status and its legal authority to conduct business in Connecticut. This can have several negative implications:

• Loss of legal standing: The LLC may be unable to bring or defend lawsuits in Connecticut courts.
• Personal liability: In some cases, the members or managers of an administratively dissolved LLC could lose their limited liability protection, potentially exposing them to personal liability for the LLC's debts and obligations.
• Inability to transact business: The LLC may be prohibited from entering into contracts, opening bank accounts, or conducting other business activities.
• Difficulty with financing: Lenders and investors often require businesses to be in good standing with the state.

If an LLC is administratively dissolved, it can typically be reinstated by filing all delinquent annual reports and paying any associated fees and penalties. The reinstatement process may also require filing a Certificate of Reinstatement and paying an additional fee. It is generally more straightforward and less costly to file the annual report on time than to go through the reinstatement process.

Registered Agent Updates

The registered agent is a critical component of maintaining an LLC's good standing. The Connecticut Uniform Limited Liability Company Act requires every LLC to continuously maintain a registered agent and a registered office in the state. The registered agent is responsible for receiving service of process, official correspondence, and other legal documents on behalf of the LLC.

If your LLC's registered agent or registered office address changes, you must update this information with the Secretary of the State. While the annual report provides an opportunity to update this information, significant changes should be filed promptly using the appropriate form. The form for changing a registered agent or registered office is typically available on the SOTS website, and there may be a separate filing fee for such changes (currently $50 for a change of registered agent). Failure to maintain a valid registered agent can also lead to administrative dissolution.

Connecticut Taxation for LLCs

As mentioned, Connecticut does not impose a specific franchise tax on LLCs. However, LLCs are subject to other state and federal taxes depending on their structure and activities. For federal income tax purposes, an LLC is typically treated as a pass-through entity by default:

• A single-member LLC is treated as a disregarded entity, meaning its income and expenses are reported on the owner's personal tax return (e.g., Schedule C for sole proprietorships).
• A multi-member LLC is treated as a partnership, requiring the filing of IRS Form 1065 and issuing K-1s to its members.

LLCs can also elect to be taxed as a corporation (C-corp) or an S-corporation by filing the appropriate forms with the IRS. This election can impact how the LLC is taxed at both the federal and state levels.

At the state level, Connecticut LLCs may be subject to:

• Connecticut income tax: If the LLC is taxed as a partnership or S-corporation, its members will report their share of the LLC's income on their individual Connecticut income tax returns. If the LLC elects to be taxed as a C-corporation, it will be subject to the Connecticut corporation business tax.
• Sales and use tax: If the LLC sells taxable goods or services, it must register with the Connecticut Department of Revenue Services (DRS) and collect and remit sales tax.
• Employer taxes: If the LLC has employees, it will be responsible for withholding Connecticut income tax and contributing to unemployment insurance and other employer-related taxes.

It is advisable for LLC owners to consult with a tax professional to understand their specific tax obligations in Connecticut and at the federal level. For more information on federal tax requirements, see business tax.

EIN and Other Federal Requirements

Most Connecticut LLCs will need a federal Employer Identification Number (EIN), even if they do not have employees. An EIN is a nine-digit tax ID issued by the IRS, similar to a Social Security number for individuals. It is required for LLCs that:

• Have more than one member.
• Have employees.
• Elect to be taxed as a corporation.
• File excise tax returns.

Even single-member LLCs without employees often obtain an EIN to open a business bank account or to simplify tax filings. An EIN can be obtained for free directly from the IRS website. For more information, see Get an Employer Identification Number (EIN).

Beyond the EIN, LLCs must also comply with various federal regulations, including those related to employment, consumer protection, and industry-specific requirements. It is important to understand that forming an LLC at the state level is only one step in establishing a compliant business.

Frequently Asked Questions

What is the Connecticut LLC annual report?

The Connecticut LLC annual report is a mandatory filing with the Secretary of the State that updates the public record with current information about your LLC, such as its principal office address, registered agent, and managers or members. It ensures the state has accurate contact information for your business.

When is the Connecticut LLC annual report due?

The annual report for a Connecticut LLC is due by the last day of the month in which the LLC was formed. For example, if your LLC was formed on March 15th, your annual report would be due by March 31st each year.

How much does the Connecticut LLC annual report cost?

The filing fee for the Connecticut LLC annual report is $80. This fee is paid to the Connecticut Secretary of the State when you submit your report online.

What information is required on the Connecticut annual report?

The report requires the LLC's name, its principal office address, the name and address of its registered agent, and the names and addresses of its managers or members. You will also need to confirm that the information on file is current or provide updates.

What happens if I miss the Connecticut annual report deadline?

If you fail to file your annual report by the due date, the Connecticut Secretary of the State may administratively dissolve your LLC. This means your LLC will lose its good standing and legal authority to conduct business in Connecticut. Reinstatement typically involves filing all delinquent reports and paying associated fees.

Is there a Connecticut franchise tax for LLCs?

Connecticut does not impose a separate franchise tax on LLCs. The primary ongoing state fee for an LLC is the annual report filing fee of $80. LLCs are subject to other state taxes, such as sales tax or income tax, depending on their activities and federal tax election.

Related

• Annual/Biennial Report (cluster hub)
• How to form an LLC in Connecticut
• Connecticut Registered Agent
• How to get an EIN
• Business Tax Explained
• How to dissolve an LLC
• How to form an LLC in New York (sibling)

Sources

1. Connecticut Secretary of the State - Annual Reports Information (General information on annual reports).
2. Connecticut Secretary of the State - Limited Liability Company (LLC) Information (Overview of LLC requirements).
3. Connecticut Secretary of the State - Commercial Recording Fees (Official fee schedule, including $80 annual report fee).
4. Connecticut General Statutes - Section 34-247d: Annual report for domestic limited liability company (Statutory requirement for annual report).
5. Connecticut General Statutes - Section 34-247e: Annual report for foreign limited liability company (Annual report for foreign LLCs).
6. Connecticut General Statutes - Section 34-247g: Resignation of registered agent (Registered agent resignation process).
7. Connecticut General Statutes - Section 34-247h: Change of registered agent or registered office (Process for changing registered agent/office).
8. Connecticut General Statutes - Section 34-247i: Service of process on limited liability company (Rules for service of process).
9. Connecticut General Statutes - Section 34-247j: Grounds for administrative dissolution (Reasons for administrative dissolution, including non-filing).
10. Connecticut General Statutes - Section 34-247k: Procedure for and effect of administrative dissolution (Process and effects of administrative dissolution).
11. Connecticut General Statutes - Section 34-247l: Reinstatement following administrative dissolution (Reinstatement procedures).
12. Connecticut General Statutes - Section 34-247m: Appeal from denial of reinstatement (Appeals process for reinstatement denial).
13. Connecticut General Statutes - Section 34-247n: Inapplicability of chapter to certain limited liability companies (Exclusions from certain LLC provisions).
14. Connecticut General Statutes - Section 34-247o: Reservation of power to amend or repeal (State's power to amend LLC laws).
15. IRS - Limited Liability Company (LLC) (Federal tax treatment of LLCs).
16. IRS - Get an Employer Identification Number (EIN) (Information on obtaining an EIN).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Connecticut Secretary of the State and Connecticut Department of Revenue Services before acting.