Statute: Connecticut Limited Liability Company Act (Conn. Gen. Stat. § 34-100 et seq.)
Series LLC: ✅ Allowed
Professional LLC: ✅ Allowed for licensed professionals
What is a Connecticut LLC?
A Connecticut Limited Liability Company (LLC) is a flexible business structure that combines:
Limited liability protection: Owners (members) aren't personally liable for business debts
Pass-through taxation: LLC profits/losses pass through to members' personal tax returns (no double taxation)
Flexible management: Can be member-managed or manager-managed
Minimal formalities: No required annual meetings or minutes (unlike corporations)
Connecticut LLC vs Other States
Factor
Connecticut
Delaware
Wyoming
Formation Fee
$120
$90
$100
Annual Report
$80/year
$300/year
$60/year
Year 1 Total
$200
$390
$160
Ongoing Annual Cost
$80
$300
$60
Series LLC
✅ Yes
✅ Yes
❌ No
Publication Requirement
❌ None
❌ None
❌ None
Why Form a Connecticut LLC?
✅ Advantages
Reasonable costs: $200 Year 1, $80/year ongoing (mid-range nationally)
Series LLC available: Create separate liability protection for multiple properties/businesses under one umbrella
Professional LLC option: Licensed professionals (doctors, lawyers, CPAs) can form LLCs
No publication requirement: No need to publish formation notice in newspapers (unlike NY)
Strong legal framework: Modern LLC statute with well-established case law
Charging order protection: Creditor remedies limited to charging orders in single-member LLCs
❌ Disadvantages
Higher than some states: WY ($60/year) and NM ($0/year) have lower annual fees
Not as investor-friendly as Delaware: DE preferred for VC-backed companies
💡 The "Home State Rule"
If you'll do business primarily in Connecticut (have an office, employees, or significant sales here), Connecticut tax registration, filing, or payment obligations may apply even if you form your LLC in Delaware or Wyoming. The specific requirements depend on your activities, Connecticut tax nexus, entity classification, and applicable exemptions.
In that case, forming in CT saves you:
Foreign LLC registration fee ($120)
Registered agent fees in two states
Double annual reports
When to Choose Connecticut
✅ Form in Connecticut If:
Your business operates primarily in Connecticut
You're a Connecticut resident starting a local business
You want to avoid foreign qualification complexity
You're forming a professional LLC (doctor, lawyer, CPA, etc.)
You need series LLC functionality for multiple properties/ventures
🤔 Consider Delaware If:
Raising VC funding (investors may prefer Delaware)
Complex ownership structure with preferred equity
You value Delaware Court of Chancery expertise
🤔 Consider Wyoming If:
Holding company with no CT business activity ($60/year in WY vs. $80/year in CT annual-report fees, excluding other taxes and expenses)
Maximum privacy preference (WY has stronger anonymity)
Minimizing costs is top priority
Connecticut LLC Types
LLC Type
Description
Best For
Single-Member LLC
One owner; disregarded entity for tax purposes (taxed as sole proprietorship)
Solo entrepreneurs, freelancers, single-owner businesses
Multi-Member LLC
2+ owners; taxed as partnership by default
Co-founded businesses, family businesses, joint ventures
Professional LLC (PLLC)
For licensed professionals (attorneys, doctors, CPAs, etc.)
Law firms, medical practices, accounting firms, architecture firms
Series LLC
Parent LLC with multiple protected series (separate liability compartments)
Real estate investors, franchisors, businesses with multiple product lines
Foreign LLC
LLC formed in another state but registered to do business in CT
If available, you can reserve the name for 120 days by filing an Application for Reservation of Name ($60 fee).
💡 Pro Tip: Domain Name
Before finalizing your LLC name, check domain availability at a registrar like Namecheap or GoDaddy. Having a matching .com domain is valuable for your online presence.
2Designate a Registered Agent
Connecticut requires every LLC to have a registered agent with a physical CT address to receive legal documents.
Registered Agent Requirements
Must have a physical street address in Connecticut (no P.O. boxes)
Must be available during normal business hours
Can be:
You (the LLC owner)
Another individual CT resident
A Connecticut business entity
A professional registered agent service ($100-$300/year)
⚠️ Why Use a Professional Registered Agent?
Privacy: Keeps your home address off public records
Reliability: Never miss legal documents (lawsuits, subpoenas, tax notices)
Professionalism: Avoid embarrassing service of process at your office
Convenience: Agent scans and emails you documents immediately
3File Certificate of Organization
File the Certificate of Organization with the Connecticut Secretary of the State.
Required Information
LLC name
Business purpose (can be "any lawful purpose")
Registered agent name and CT address
Management structure (member-managed or manager-managed)
Organizer name and address (person filing, doesn't have to be a member)
Complete the online REG-1 business registration application.
Select the applicable tax account types.
Submit the registration electronically.
Log in to myconneCT after submitting the application to obtain your Connecticut Tax Registration Number.
7Open a Business Bank Account
Keep business and personal finances separate by opening a dedicated business bank account.
Documents You'll Need
Certificate of Organization (stamped/filed copy from Secretary of State)
EIN confirmation letter (CP 575)
Operating Agreement
Personal ID (driver's license or passport)
Initial deposit (varies by bank)
8Obtain Business Licenses & Permits
Depending on your business type and location, you may need:
Professional licenses: If you're a doctor, lawyer, CPA, contractor, etc.
Local business license: Required by some Connecticut cities/towns
Sales tax permit: If selling taxable goods (obtained through DRS registration)
Health permits: For restaurants, food service, healthcare facilities
Federal licenses: For certain industries (firearms, alcohol, transportation)
Post-Formation: Maintain Good Standing
After formation, remember to:
File your $80 Connecticut LLC annual report online each year between January 1 and March 31, beginning in the calendar year after formation
Maintain registered agent
Keep operating agreement and LLC records updated
Hold member/manager meetings and document major decisions
File federal and state tax returns
Connecticut LLC Costs & Fees
Formation Costs
Item
Cost
Notes
Certificate of Organization
$120
State filing fee (required)
Expedited Processing (same-day)
+$50
Optional; must submit by 2 PM
Expedited Processing (2-hour)
+$100
Optional
Name Reservation (Application for Reservation of Name)
$60
Optional; reserves name for 120 days
Registered Agent Service
$100-300/year
Optional but recommended
Operating Agreement Drafting
$0-500+
DIY free; attorney-drafted $500-2,000
EIN from IRS
Free
Apply online at irs.gov
Minimum DIY Formation Cost (Year 1):$120
Typical Formation Cost with Attorney:$500-1,500
Annual Costs & Ongoing Fees
Requirement
Cost
Frequency
Annual Report
$80
Every year, January 1 to March 31 (first due in the calendar year after formation)
Registered Agent Service
$100-300
Annual (if using service)
Business Licenses/Permits
Varies
Varies by industry and location
Minimum Annual Cost (Years 2+, state annual-report filing fee only):$80
Total Cost: Formation + First Annual Report$200 ($120 formation + $80 annual report; the first report is due in the following calendar year)
Connecticut No Longer Has a Business Entity Tax
Connecticut has eliminated its former Business Entity Tax (BET). Under Public Act 19-117, the BET no longer applies to tax periods beginning after December 31, 2018, according to the Connecticut Department of Revenue Services.
That means you do not owe the former $250 BET merely because you formed or maintain a Connecticut LLC. The former BET calculation rules and Form OP-424 filing requirement are not current annual obligations.
The current Connecticut LLC state filing fees are straightforward:
Formation: $120
Annual Report: $80
Annual Report Filing Window: January 1 through March 31, beginning in the calendar year after formation
Formation plus the first annual report therefore costs $200 in state filing fees, although the annual report does not become due until the following calendar year. Subsequent annual-report filing fees are $80 per year. Other applicable taxes and business expenses are separate.
*The $200 initial budget combines the $120 formation fee with the first $80 annual report, which is due in the calendar year after formation. The $840 ten-year figure uses the table's convention of one formation fee plus nine annual-report fees. Other taxes and optional expenses are excluded.
💡 Is Connecticut Worth the Cost?
Yes, if you're doing business in Connecticut. The $80/year ongoing LLC annual-report fee is higher than some states, but if you operate in CT:
Connecticut tax obligations may apply regardless of where you form your LLC, depending on your activities, nexus, entity classification, and applicable exemptions.
You may avoid the $120 Connecticut foreign LLC registration fee that would otherwise apply if your out-of-state LLC must register to transact business in Connecticut.
You may avoid the additional administrative requirements of maintaining a Connecticut foreign LLC registration.
Consider out-of-state LLC only if:
You have NO CT business activity (pure holding company)
Minimizing costs is critical priority
You want Wyoming/Delaware privacy or legal advantages
Connecticut LLC Operating Agreement
Comprehensive operating agreement guidance...
Connecticut Professional LLC (PLLC)
Licensed professionals forming LLCs in Connecticut...
Pass-through taxation, applicable Connecticut taxes and filings, S-corp election...
Beneficial Ownership Information (BOI) Reporting
FinCEN BOI reporting requirements for Connecticut LLCs...
Connecticut LLC Formation Services
As an attorney licensed in California and Washington, I handle Connecticut formations with AI-assisted tools and remain responsible for the work; filings follow Connecticut's procedures. I offer comprehensive LLC formation and ongoing legal support for Connecticut businesses.
⚖️ How I work
For an accepted engagement:
I am admitted in California and Washington. I communicate with clients by email within the agreed scope.
I prepare client documents using AI-assisted tools, review the work before delivery, and remain responsible for its content.
Tax structure analysis and S-corp election guidance
Professional LLC compliance assistance
Series LLC structuring and strategy
My Connecticut LLC Formation Packages
📄 DIY Formation Support - $399
Step-by-step Connecticut LLC formation guide
Name availability check
Certificate of Organization template & review
Operating Agreement template (single or multi-member)
EIN application guidance
Connecticut DRS registration checklist
Total$399
⚡ Full-Service Formation - $899
Everything in DIY package, plus:
I file Certificate of Organization for you (includes $120 state fee)
Registered agent service (1 year included, $149/year after)
Custom Operating Agreement prepared with AI-assisted tools and reviewed by me
EIN obtained on your behalf
Connecticut DRS registration assistance
Compliance calendar with annual report reminders
Total$899
🏆 Premium Formation + Tax Planning - $1,699
Everything in Full-Service package, plus:
1-hour tax strategy consultation
Multi-member equity structure planning
S-corp election analysis & Form 2553 filing (if beneficial)
Multi-state nexus review
Series LLC setup (if applicable)
6 months ongoing advisory support
Total$1,699
📞 Ready to Get Started?
Reserve attorney time to plan your Connecticut LLC formation, operating agreement, and compliance roadmap.
Prefer email? I respond within one business day (Mon–Fri).