Conneticut Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: June 29, 2007
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Secretary of State
Commercial Recording Division
30 Trinity Street
Hartford, CT 06106
(860) 509-6002
FAX: (860) 509-6068
http://www.sots.ct.gov/
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
Commissioner of Revenue Services
Department of Revenue Services
25 Sigourney Street
Hartford, CT 06106-5032
(860) 297-5962
1-800-382-9463
http://www.ct.gov/drs/site/default.asp
Connecticut State Statutes
To research the State Statutes for Connecticut Corporations, click here.
To research the State Statutes for Connecticut LLCs and Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Most businesses need to file Form Reg-1 to obtain a Connecticut Tax Registration Number. You can do this online from the Department of Revenue Services Web site.
Annual Filing Requirements
Annual Reports
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Fee:
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Filing fee for a domestic annual report is $75. The combined foreign annual report fee, which includes the $225 annual license fee, is $300.
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Forms:
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Annual reports may be requested from the Secretary of State via e-mail at: crd@po.state.ct.us or by calling/writing the Secretary of State office.
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Due Date:
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Annual report is due by the last business day of anniversary month of incorporation/qualification.
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Corporation Tax Returns
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Taxes:
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Your annual corporation business tax return is based on computations derived from applicable schedules, with a $250 minimum payment. A corporation that elects S corporation status for federal income tax purposes must also file as an S corporation for Connecticut income tax purposes. There is no separate election for Connecticut tax purposes.
COMPOSITE INCOME TAX FILING REQUIREMENTS: An S Corporation is required to file Form CT-1065/CT-1120SI, where it: For more information, please see IP 2006(22), Connecticut Income Tax Changes Affecting Pass-Through Entities.
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Is required to file federal Form 1102S, U.S. Income Tax Return for an S Corporation; and
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Has any income, gain, loss, or deduction derived from or connected with sources within Connecticut.
(For information on the composite filing requirements for partnerships and other pass-through entities (PE) taxed as partnerships, visit the Partnership page.)
An S corporation is required to file Form CT-1065/CT-1120SI, Connecticut Composite Income Tax Return, and make a composite Connecticut income tax payment on behalf of each nonresident shareholder where the shareholder's pro rata share of the PE's income derived from or connected with Connecticut sources is $1,000 or more.
There is an annual business entity tax of $250 on each domestic or foreign entity (S corporation, limited liability company, including single member limited liability company, limited liability partnership, and limited partnership), where the entity is required to file an annual report with the Connecticut Secretary of the State.
The income tax rate is equal to 7.5% of net income.
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Forms:
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Tax Form CT-1120 - Corporation Business 2006 Tax Return (instructions)
Form CT-1065/CT-1120SI - S Corporation 2006 Tax Return (instructions)
Form OP-424 - 2006 Business Entity Tax Form
Fast File BET - E-File Business Entity Tax
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Due Date:
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Entity tax is required to be paid to DRS on or before the 15th day of the fourth month following the close of each taxable year, or April 15th for calendar year filers.
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Limited Liability Company
Annual Filing Requirements
Annual Reports
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Fee:
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Filing fee for the annual report is $10.
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Forms:
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Annual reports may be requested from the Secretary of State via e-mail at: crd@po.state.ct.us or by calling/writing the Secretary of State office.
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Due Date:
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Annual report is due by the last business day of anniversary month of organization/qualification.
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LLC Tax Return
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Taxes:
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There is an annual business entity tax of $250 on each domestic or foreign entity (S corporation, limited liability company, including single member limited liability company, limited liability partnership, and limited partnership), where the entity is required to file an annual report with the Connecticut Secretary of the State.
The income tax rate is equal to 7.5% of net income.
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Forms:
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Form OP-424 - 2006 Business Entity Tax Form
Fast File BET - E-file Business Entity Tax
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Due Date:
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Entity tax is required to be paid to DRS on or before the 15th day of the fourth month following the close of each taxable year; April 15th for calendar year filers.
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