Stay compliant in Connecticut

Connecticut’s recurring dates are an LLC report early in the year, a corporation report on the anniversary month, income tax in the spring, and sales tax on the schedule the Department of Revenue Services assigns. The annual report is filed on Business.CT.gov. All annual reports must be filed online².

What’s different in Connecticut

• The LLC report is a calendar window, and the first one is the year after formation. A corporation’s report is the anniversary month, and it costs more.
• There is no late fee on the annual report FAQ. The statute’s remedy is forfeiture after more than a year, not a fine for being a day late.
• The business entity tax is gone. That repeal does not eliminate separate corporation business tax or the optional pass-through entity tax.
• Workers’ compensation starts with employees, with few exceptions. Members can elect out. A sole proprietor is covered only by opting in.
• The 2026 minimum wage is a state rate, $16.94¹⁵ an hour, and it is indexed. It rises to $17.48¹⁶ on January 1, 2027.

Do this

1. File the LLC annual report for $80. The statute says to file it after January 1 and before April 1 each year. The first report is the year after the calendar year the LLC was formed or registered⁵. The Secretary’s dissolution page says reminders go out from January 31 to March 31³, so the window opens before the first reminder. The agent and the business name cannot be changed on the LLC annual report⁴. A change of agent is a separate filing for $50¹.
2. If the LLC report goes unpaid for more than a year, the company can be forfeited. The annual report FAQ says there is no additional fee or penalty fee for filing late⁴. The current statute says that if the company is more than one year late on the annual report, the Secretary may notify it by email to the address on the Secretary's records. You have three months from the notice to file the report. The statute switched that notice from mail to email on January 1, 2025. The dissolution page still says the notice goes by mail to the principal business address on file. Once dissolved, the status is forfeited and the business name becomes available³. Any business can reinstate after an administrative dissolution and keeps its original formation date. After a voluntary dissolution, only an LLC or a limited partnership can reinstate¹⁹. The cost is 120 dollars, plus penalties and forfeitures, and an annual report for the current year⁵.
3. File the corporation report on the anniversary. A domestic stock corporation pays $150, due the last day of the anniversary month, and it can be filed up to one month ahead. The organization and first report, $150²⁰, is the one filed after incorporation. A nonstock corporation’s yearly report is $50²¹. A stock corporation formed in another state pays $435²² a year, not the domestic amount. A limited partnership pays $80 and a limited liability partnership pays $80², both due the last day of the anniversary month, and it can be filed up to one month ahead⁴.
4. File income tax. C corporations: Form CT-1120 by May 15 for a calendar year, or October 15 for a year that ends June 30. The tax is the greater of the net income base tax and the capital base tax, at 7.5% of net income or a capital base rate the statute lowers to 1.6 mills per dollar (0.16 percent) for an income year that starts in 2026, 1.1 mills (0.11 percent) for one that starts in 2027, and zero from 2028⁸. It is at least $250. Some companies also pay a 10 percent surtax on the tax, if federal total income is 100 million dollars or more, or if the company files in a combined unitary group. That extra tax runs through the income year that begins on or after January 1, 2028. Estimated tax applies above $1,000. Late payment is 10 percent of the tax due or 50 dollars, whichever is greater⁷. An electing pass-through entity files at 6.99%²³ by March 15 for a calendar-year filer. The election is optional, made each year, and irrevocable for that year⁹. Owners who report the business themselves use the 2025 brackets: 6.99% at the top for a single filer, and 6.99 percent on taxable income over 1,000,000 dollars¹⁰ for a joint return. DRS’s resident income tax page gives April 15, 2026¹¹ as the due date for the 2025 return.
5. File sales tax on the assigned schedule if you are registered. Returns are monthly, quarterly, or annual, assigned by DRS, due the last day of the month after the period ends. File even when you had no sales and no tax is due. Rates are on Get your tax IDs. The sales tax page states a penalty for having no permit, $250⁶ the first day, and does not state the penalty for a late return when you already have the permit.* Check myconneCT.
6. If you have employees, keep the employer accounts current. Withholding generally applies when you employ one or more workers in your business²⁴. DRS’s withholding page lists due dates for weekly, monthly and quarterly¹⁷ payers, and it does not say which schedule a new employer starts on.* Unemployment tax in 2026 is on the first $27,000. The table’s new employer rate is 1.9%, with a minimum of 1.1% and a maximum of 9.9%. The 2026 notice also lists a solvency tax of 1% and says contribution rates are 1.1 percent to 9.9 percent¹². It does not say whether 1.9%²⁵ already includes the solvency tax.* Quarterly reports are due April 30, July 31, October 31 and January 31, and the Department of Labor charges up to $25 for each late quarter. A liable employer operating without employees still files a no-wage return each quarter by the due date¹³. Report each new hire within 20¹⁸ days of hiring, through the state’s new hire reporting page.
7. Renew the town trade name and any trade license on their own dates. A trade name lasts five years from issuance²⁶. Home improvement, cottage food and a liquor permit each renew on the agency’s schedule: Licenses and permits.
8. Keep the agent current. You can serve as your own agent if you are a Connecticut resident²⁷. If the agent leaves, file the change. It is not part of the LLC annual report. The agent and the business name cannot be changed on the LLC annual report⁴.

Employer rules

Workers’ compensation: With few exceptions, every employer must have workers' compensation insurance for its employees. A sole proprietor is covered only by accepting the Act. Corporate officers, LLC members, and partners may elect to be excluded. The Workers' Compensation Commission does not sell the insurance. Coverage comes from a licensed insurance company, self-insurance, or a group self-insurance plan¹⁴. The commission’s page points to election forms for the exclusions. It does not describe a state fund.

Minimum wage, from the 2026 poster: $16.94 an hour from January 1, 2026, through December 31, 2026. The governor’s office announced $17.48¹⁶ an hour from January 1, 2027. It is indexed every year, effective January 1. Minors under 18 who work for the state or a political subdivision may be paid 85 percent of the minimum wage¹⁵. The poster cites other exceptions in the statutes and does not restate every one. This page does not either.

Unemployment: the 2026 wage base is $27,000²⁵. The 2026 notice says the new employer rate falls from 2.2 percent to 1.9 percent. Charged rates on that notice run from 0.1% to 8.9% for 2026, before you sort out the 1%¹² solvency tax. Read the notice in the employer account rather than adding the percentages yourself.

What you get back

A filed annual report, filed tax returns, and current employer accounts. If an LLC report is missed long enough for forfeiture, the status is forfeited and the business name becomes available³. The ordinary LLC annual report remains due after January 1 and before April 1. The separate cure period, three months from the notice to file the report⁵, begins only after the Secretary sends a forfeiture notice for an LLC more than one year in default. Reinstatement may preserve the original formation date.