Connecticut LLC Annual Report: $80, Due January 1 to March 31
Every Connecticut LLC files an Annual Report with the Secretary of the State: $80, electronically, between January 1 and March 31, under section 34-247k(c). The statute, not the anniversary, sets the window. There is no monetary late fee; the sanction is dissolution by forfeiture after more than a year in default and a three-month cure notice.
The rule most guides get backwards
Start with the warning, because it decides whether you file on time at all. Many guides tell Connecticut LLCs to file in their anniversary month. That is the rule Connecticut applies to other entity types, and it is not the rule for LLCs. Section 34-247k(c) states the LLC rule directly: the first annual report must be filed after January first and before April first of the year following the calendar year in which the LLC was formed or the foreign LLC registered, and subsequent annual reports must be filed after January first and before April first of each calendar year thereafter. In practice that is January 1 through March 31, the same window for every LLC. An LLC formed at any point in 2026 files its first report January 1 to March 31, 2027. If a service has calendared your report on your anniversary, fix the calendar, because Connecticut will judge you by the statute.
The annual report, in one table
| Item | Connecticut rule |
|---|---|
| Form | Annual Report, delivered to the Secretary of the State by electronic transmission, under section 34-247k. The Secretary of the State may grant an exemption from electronic filing where the company lacks the capability or for other good cause. |
| Who files | Domestic LLCs and registered foreign LLCs. |
| Window | January 1 to March 31, each year. First report in that window in the calendar year following formation or registration, under section 34-247k(c). |
| Fee | $80, under section 34-243u(a)(15). The fee was $20 before July 1, 2020, and any guide still quoting $20 is pre-2020. |
| What it reports | Company name; principal office street and mailing addresses; the name, business address, and residence address of at least one member or manager, with business address alone accepted for good cause; the name and address of the registered agent; an email address for Secretary of the State communications, if maintained; for a foreign LLC, any alternate name, governing jurisdiction, and any required home-jurisdiction office address; and the NAICS code and other information the Secretary of the State deems pertinent. Information must be current as of signing. |
| Late fee | No monetary late fee appears in section 34-243u, and section 34-247k imposes none. The sanction is forfeiture, described below, not a fine. |
| Interim changes | If the member or manager named in the most recent annual report changes, an interim notice of change is required under section 34-247k(f), priced at $20 under section 34-243u(a)(16). |
What happens if you do not file: dissolution by forfeiture
Connecticut does not fine a late report. It forfeits the company, on a slower but heavier track. Under section 34-267g(b), when an LLC is more than one year in default of filing its annual report, the Secretary of the State may notify it by first class mail at its principal office as last shown on the Secretary of the State's records that its rights and powers are prima facie forfeited. Unless the LLC files the annual report within three months of the mailing of that notice, the Secretary of the State prepares and files a certificate of dissolution by forfeiture, dissolution is effective on that filing, and notice is posted on the Secretary of the State website for 60 days. Failure to maintain a registered agent triggers the same forfeiture structure under section 34-267g(c), with its own three-month cure notice. A company dissolved by forfeiture continues in existence only to wind up or to apply for reinstatement, and dissolution does not terminate its registered agent's authority.
Reinstatement: $120, with a current report and an agent
Reinstatement under section 34-267b is available at any time after dissolution, except where the Superior Court has entered a dissolution order under section 34-267(4) or (5). It requires written consent of a majority in interest of the members and a certificate of reinstatement filed with the Secretary of the State, accompanied by payment of all penalties and forfeitures incurred and the reinstatement fee in section 34-243u(a)(11), which is $120, an annual report for the current year, and an appointment of a registered agent for service of process. If the old name is no longer available, the certificate must include a simultaneous name change by amendment. On reinstatement the company resumes as if dissolution had never occurred, with third-party reliance rights protected. This page prints the $120 as the reinstatement fee and notes the accompanying current-year report, without totaling the two together, because no primary source reviewed states whether that accompanying report carries its own $80 charge.
The filings that are not the annual report
- Business Entity Tax: none. The tax was ended by Public Act 19-117 for tax periods beginning after December 31, 2018, and the Department of Revenue Services states it no longer exists. There is no BET return in a current Connecticut compliance calendar. A taxpayer closing a legacy BET account must first dissolve with the Secretary of the State and file a final return, per the Department.
- Pass-Through Entity Tax and the composite return: the composite return, Form CT-1065/CT-1120SI, is a mandatory Department of Revenue Services filing for a pass-through entity with Connecticut business or Connecticut-source income. The PE Tax itself, on Form CT-PET, is elective since January 1, 2024. Neither is a Secretary of the State annual report, and neither is a flat fee.
- Agent changes: a change of agent or of the agent's address is a $50 certificate filing under sections 34-243o and 34-243u(a)(4), not a line on the annual report.
Foreign registration, dissolution, and trade names: the lifecycle rows
| Filing | Connecticut rule |
|---|---|
| Foreign registration | Foreign Registration Statement (foreign registration certificate), $120. On a home-state certificate: the statute's list does not include one; check the current filing instructions before filing. A registered foreign LLC files the same $80 Annual Report in the same January 1 to March 31 window. |
| Voluntary dissolution | Certificate of Dissolution, $0, under section 34-267a. Watch for: the $120 figure in many guides is reinstatement, not dissolution, and no Department of Revenue Services tax clearance precondition for a voluntary LLC dissolution appears in section 34-267a, which requires prompt delivery of the certificate stating the name and that the company is dissolved. Final tax returns and closing tax accounts are still owed as a tax matter. |
| Trade name (DBA) | Trade name certificate under sections 35-1a to 35-1e. Filed with the town clerk in the town where the business is or will be principally transacted, fee $20 statewide under section 7-34a, valid five years. Certificates issued before January 1, 2025 expire December 31, 2029 unless renewed. |
A dissolved LLC may also, optionally, publish notice of its dissolution under section 34-267d to bar claims after three years. That is a post-dissolution claims step, not a formation publication requirement, and Connecticut formation has no publication step at all. Our dissolution guide covers winding down before you file, and our DBA guide covers the town clerk trade name filing in full.
Sources, checked Nov 8, 2026
Connecticut General Statutes, Chapter 613a, Connecticut Uniform Limited Liability Company Act: sections 34-243a(20), 34-243k, 34-243l, 34-243n, 34-243u, 34-243v, 34-247, 34-247k, 34-267, 34-267a, 34-267b, 34-267g, 34-275a, and 34-275b, and Chapter 620, sections 35-1a to 35-1e, and section 7-34a, at cga.ct.gov. Connecticut Secretary of the State: Submit Paper Filings forms and fee lists (Certificate of Organization at $120, Certificate of Dissolution at $0, Certificate of Reinstatement at $120, Foreign Registration Statement at $120), Expedited services page ($50 per transaction, online only, no guaranteed turnaround published), and Trade Names page ($20 fee, five-year term, Business Search), at business.ct.gov. Connecticut Department of Revenue Services: Business Entity Tax Return page (tax ended by Public Act 19-117 for periods beginning after December 31, 2018, and no longer exists), Pass-Through Entity Tax Information page and Form CT-PET instructions (elective since January 1, 2024, 6.99 percent rate, 87.5 percent member credit), at portal.ct.gov/DRS.
General Information Only
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