Connecticut LLC annual report and yearly fees: what is due and when

What does a Connecticut LLC have to file each year?

For forming the LLC in the first place, see how to form an LLC in Connecticut.

When is it due?

Between January 1 and March 31 each year, starting the calendar year after formation, regardless of when the LLC was formed: an LLC formed in any month of 2026 files its first report between January 1 and March 31, 2027. Reports are filed online only, and reminders go to the email address on file.

How much does it cost?

$80 a year. Connecticut's LLC fee law does not set a separate late fee, so a report filed after March 31 generally still costs $80, though some services quote a penalty; check the amount shown when you file. Connecticut's former $250 business entity tax was repealed, so the report fee is the only routine state charge for most LLCs.

How do you file it?

1. Log in to business.ct.gov

   With the account used for the LLC, or create one.

2. Find the LLC

   By name or business ID.

3. Confirm or update details

   Addresses, principals, registered agent and email.

4. Pay $80

   By card, and download the confirmation.

What information do you need?

The annual report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Connecticut entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.

What happens if you file late or not at all?

A late report loses the LLC its current good standing, which can block a certificate of legal existence for a bank or buyer. If a report is more than a year overdue, the Secretary of the State can begin administrative dissolution after notice, with a period to cure by filing. An LLC still active but behind simply files the overdue reports.

How do you restore a dissolved LLC?

A dissolved Connecticut LLC files a certificate of reinstatement combined with a current annual report, pays the $120 reinstatement fee and any outstanding fees, and is restored. Reinstatement is generally available at any time unless a court has ordered otherwise. See reinstating a dissolved LLC.

What else does a Connecticut LLC pay each year?

Owners pay Connecticut income tax on their share of profit. Partnerships and S corporations can elect the pass-through entity tax. LLCs selling taxable goods or services file sales tax returns, and employers file withholding, unemployment and paid leave returns. See pass-through entity tax elections.

What does a typical year look like?

Is anything different for foreign owners?

No. A Connecticut LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.

How do you avoid missing it?

Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Connecticut Secretary of the State, and you can always file directly. See business tax deadlines.

This guide is general information. It is not tax or legal advice for your situation.