Connecticut Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

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) 509-6003

FAX: (860) 509-6069

http://www.ct.gov/sots/site/default.asp

E-mail: crd@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, Suite 2
Hartford, CT 06106-5032

(860) 297-5962
1-800-382-9463 (within CT, outside Hartford)

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.

 

 

Corporations 

 

Annual Filing Requirements

 

Annual Reports

Fee:

Filing fee for a domestic annual report is $150. All nonstock corporations pay $50. The foreign annual report fee is $435.

 

Forms:

Annual Report Instructions - Form Information Only

 

The Annual Report is not a generic form and cannot be downloaded. To request a report which will be mailed within 48 hours, call 860-509-6079. Please include your Business ID# and/or Business Name in your message AND the Name and Address where you would like the form mailed.
 

Due Date:

Annual reports are due by the last business day of the anniversary month of incorporation/qualification.

 

 Corporation Tax Returns

Taxes:

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:

  • Is required to file federal Form 1102S, U.S. Income Tax Return for an S Corporation; and
  • 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.

 

For more information, please see IP 2006(22), Connecticut Income Tax Changes Affecting Pass-Through Entities.

 

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.

 

Forms:

Tax Form CT-1120 - Corporation Business 2010 Tax Return (instructions)

Form CT-1065/CT-1120SI - S Corporation 2010 Tax Return (instructions)

Form OP-424 - 2010 Business Entity Tax Form

TSC-BUS - E-File Business Entity Tax at the Taxpayer Service Center

Business Tax Forms List - 2010 Business Tax Forms (Also 1998-2009 Forms)
Composite Income Tax List - 2010 Composite Income Tax Forms

 

Due Date:

 

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. The penalty for late payment of the tax due is $50.

 

Every corporation must file a business tax return on or before the first day of the month following the due date of the company's corresponding federal income tax return for the income year (April 1 for calendar year taxpayers).

 

 

Limited Liability Company


Annual Filing Requirements

  

Annual Reports

Fee:

The filing fee for both the domestic or foreign annual report is $20.

 

Forms:

Annual Report Instructions - Form Information Only

 

The Annual Report is not a generic form and cannot be downloaded. To request a report which will be mailed within 48 hours, call 860-509-6079. Please include your Business ID# and/or Business Name in your message AND the Name and Address where you would like the form mailed.

 

Due Date:

Annual reports are due by the last business day of the anniversary month of organization/qualification.

 

LLC Tax Return

Taxes:

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.

 

Forms:

Form OP-424 - 2010 Business Entity Tax Form
Form CT-1065/CT-1120SI - 2010 Tax Return for LLCs treated as Partnerships (instructions)

TSC-BUS - E-file Business Entity Tax at the Taxpayer Service Center

Composite Income Tax List - 2010 Composite Income Tax Forms

Business Tax Forms List - 2010 Business Tax Forms (Also 1998-2009 Forms)

 

Due Date:

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. The penalty for late payment of the tax due is $50.