LLC Annual Report and Tax Filing Requirements in Connecticut

Learn about annual report and tax filing requirements for Connecticut LLCs.

By , Attorney
Updated by Amanda Hayes, Attorney · University of North Carolina School of Law

Forming a limited liability company (LLC) has its advantages. LLCs give liability protection to owners. They also have flexible management structures and taxing options. But LLCs also have ongoing maintenance requirements that you'll need to stay aware of.

If you want to start and run a Connecticut LLC, you'll need to prepare and file various documents with the state. This article covers the most important ongoing reporting and state tax filing requirements for Connecticut LLCs.

Connecticut LLC Annual Report

If you have a Connecticut LLC, you must file a report online each year with the Connecticut Secretary of State. Annual report forms or notifications are automatically sent to your LLC's mailing address. File your annual report using Business One Stop. You'll need to sign up for an account if you haven't already.

Your report must include basic information about your business. For example, you'll need to confirm or update your registered agent and submit your North American Industry Classification System (NAICS) code.

The annual report is due by March 31 each year. As of 2023, the filing fee for the annual report is $80.

State Business Taxes in Connecticut

For income tax purposes, most LLCs are considered "pass-through tax entities." A pass-through tax entity "passes" the responsibility for paying federal income taxes through the business to the individual owners. By default, the LLC doesn't pay taxes on its income. Only the LLC members (owners) pay taxes on their share of the LLC's income.

Unless you elect to have your LLC taxed as a corporation or your LLC is a single-member LLC, your LLC will be considered a pass-through entity in Connecticut. As a pass-through entity, you must file Form CT-1065/CT-1120SI to report your income and pay income tax. Before you file the state form, you must complete federal Form 1065, U.S. Return of Partnership Income. (You'll need to complete a different federal form if your LLC is taxed as an S corporation.) Your LLC must also make quarterly estimated payments.

LLC members will additionally report and pay their share of the LLC's income on their personal tax return.

You must file all returns and make all payments to the Connecticut Department of Revenue Services (DRS). You can register your business and file and pay your taxes using myconneCT. You can also submit your personal returns through myconneCT.

No franchise tax. Some states impose a separate franchise tax or fee on LLCs or other business entities for the privilege of doing business in the state. Connecticut doesn't impose a franchise tax on LLCs.

Electing corporate tax status. Usually, an LLC is taxed as a partnership by default. But, thanks to an LLC's tax flexibility, LLC members can choose to have their LLC taxed as a corporation for federal tax purposes. You can elect corporate tax status by filing IRS Form 2553 with the IRS. If you elect to have your LLC taxed as a corporation at the federal level, your LLC will also be taxed as a corporation in Connecticut. Your LLC will be responsible for paying Connecticut's corporation business tax, a tax on the business's income. Your business must also complete a registration application and file Form CT‑1120, Corporation Business Tax Return. Your LLC might also need to pay Connecticut's corporation business surtax. For more details, check the corporation business tax information section of the Connecticut state website.

Connecticut Employer Taxes

If your LLC has or plans to have employees, you must pay employer taxes to the federal government and to the Connecticut government. Before you report and pay these taxes, you need to get a federal employer identification number (EIN) from the IRS. You can apply for an EIN for free on the IRS website.

Withholding employee wages. In Connecticut, you must withhold and pay employee income taxes to the DRS. You can register to pay withholding tax through myconneCT. You'll need to file withholding taxes periodically—either weekly, monthly, or quarterly. You must also file reconciliation forms either quarterly or annually. These payments and forms can be submitted through myconneCT. Visit the withholding tax information webpage on the Connecticut state website for more information about registration, deadlines, forms, and payment options.

Unemployment insurance (UI) tax. In addition to withholding taxes for employees, your LLC will probably need to register to pay state UI taxes to the Connecticut Department of Labor (DOL). Register as an employer through ReEmployCT, Connecticut's tax and wage reporting system. You must file quarterly returns to the DOL to report on wages and pay UI taxes.

LLC Registration in Other States

if your LLC is organized in Connecticut, but you plan to do business in other states, you might need to register as an out-of-state LLC in the states where you have business activities. Every state has rules and requirements for when an out-of-state business must qualify to do business in the state. However, in general, you'll probably need to register your LLC if you have a physical presence in a state, hire employees in the state, or advertise directly to residents of the state.

You can look at our state guide to qualifying to do business outside your state to determine whether you need to register your LLC in another state.

More Information About Connecticut LLCs

If you'd like more details about Connecticut business taxes, visit the information for businesses section of the DRS website. This webpage has links to the:

  • corporation business tax
  • pass-through entity tax
  • sales and use tax
  • withholding tax, and
  • other business taxes.

If you're looking for more guidance and information about running and managing your LLC, check out the articles in the LLC section of our website. If you have a particularly complicated question about your business's reporting or tax obligations, you should speak with a Connecticut business attorney. A lawyer can help you figure out the reporting and tax filing processes for your Connecticut LLC.

(If you'd like additional information about other states' LLC requirements, you can review our article on LLC tax and filing requirements.)

Get Professional Help
Talk to a Business Law attorney.
There was a problem with the submission. Please refresh the page and try again
Full Name is required
Email is required
Please enter a valid Email
Phone Number is required
Please enter a valid Phone Number
Zip Code is required
Please add a valid Zip Code
Please enter a valid Case Description
Description is required

How It Works

  1. Briefly tell us about your case
  2. Provide your contact information
  3. Choose attorneys to contact you