Connecticut: annual report deadlines, fees and closing a business
For LLCs and corporations registered in Connecticut. Facts last verified against the official pages linked below.
Find my exact due date File on the official Connecticut site
At a glance
| Entity | Annual report due | Fee | Late |
|---|---|---|---|
| LLC | Online, January 1 to March 31 each year | $80 | No late fee, per the state's FAQ |
| Stock corporation | By the last day of the anniversary month of formation or registration (can be filed up to one month early) | $150 ($50 non-stock) | No late fee, per the state's FAQ |
LLC
- Due: Online, January 1 to March 31 each year.
- Fee: $80.
- Late: No late fee, per the state's FAQ.
- If you miss it: No Certificate of Legal Existence (good standing) while a report is missing, and the Secretary may administratively dissolve an entity more than one year in default. Not filing does not close the business.
- To close it: Certificate of Dissolution, no charge (online).
Sources: CT annual report fees · CT LLC fees · CT annual report FAQ (PDF) · CT overdue annual report · verified 2026-10-17
Stock corporation
- Due: By the last day of the anniversary month of formation or registration (can be filed up to one month early).
- Fee: $150 ($50 non-stock).
- Late: No late fee, per the state's FAQ.
- If you miss it: Same as LLCs: no Certificate of Legal Existence while delinquent; may be administratively dissolved after more than one year in default.
- To close it: Certificate of Dissolution, no charge (online).
Sources: CT annual report fees · CT annual report FAQ (PDF) · CT dissolution · verified 2026-10-17
Good to know
A business is not closed until you file the dissolution.
The Secretary of the State says an entity that stops earning or filing is still active and may remain subject to the business entity tax until a dissolution is filed. Connecticut law does not require dissolved entities to file past-due annual reports.
Source: CT SoTS dissolution page · verified 2026-10-17
Connecticut business taxes
We have not compiled Connecticut business tax thresholds or due dates yet. Start at Connecticut Department of Revenue Services (DRS). This page covers annual report or periodic filing rules only; tax details are limited to what is shown above.
Closing a Connecticut business: step by step
Do the federal steps on the closing checklist too. State-specific steps:
- File final DRS returns through your closure date, then close each account in myconneCT
Per DRS tutorial (search excerpt): log in, More, Taxpayer Updates, Close Accounts, enter the closure date. Sales tax: final OS-114 and destroy the permit; withholding: final CT-941 / CT-W3 and W-2s.
Source: DRS: closing an account (PDF) search excerpt · verified 2026-10-17 - File the Certificate of Dissolution online with the Secretary of the State (no charge)
Create an account in the state's online filing system, choose File Dissolution/Withdrawal/Cancellation, find the business, and file. Effective on filing unless you set a later date; no additional review.
Source: CT SoTS dissolution page · verified 2026-10-17
Official links
- Connecticut Secretary of the State, Business Services
- Business.CT.gov
- Connecticut Department of Revenue Services (DRS)
Beware of mail asking you to pay to file your annual report: see scam mailers.