LLC Annual and Biennial Report Requirements in Connecticut
At a glance
| Periodic report obligation | Yes — an annual report delivered to the Secretary of the State by electronic transmission. Both domestic LLCs and registered foreign LLCs must file (Conn. Gen. Stat. § 34-247k(a)) |
|---|---|
| Frequency and first report | Annual. The first report is due after January 1 and before April 1 of the year following the calendar year in which the LLC was formed (or the foreign LLC registered); every year thereafter in the same window (§ 34-247k(c)) |
| Due date and filing window | A fixed statewide window — after January 1 and before April 1 (January 1–March 31) each year. There is no anniversary or formation-date variation; every Connecticut LLC shares the same window (§ 34-247k(c)) |
| Filing office and method | Connecticut Secretary of the State, online only through the state's business services portal — the statute requires delivery 'by electronic transmission' (§ 34-247k(a)) |
| Required information | Company name; principal-office street and mailing address; registered agent name and address; a valid e-mail address for state communications; and at least one manager or member. Information must be current as of the signing date (§ 34-247k(a)-(b)) |
| Filing fee and related charges | $80 per annual report (§ 34-243u(a)(15)(B), for any year on or after July 1, 2020). An amended annual report is $25 (§ 34-247k). This is a Secretary of the State filing, separate from any state business-entity tax or federal filing |
| Late fee and delinquency | No separate statutory late fee; the fee stays $80. A company that misses the window loses good standing, and one 'more than one year in default' of its annual report is emailed a notice; unless it files within three months, the Secretary dissolves it by forfeiture (§ 34-267g(b)) |
| Dissolution, reinstatement, and cure | Dissolution by forfeiture once more than one year delinquent, after an emailed notice and a three-month cure period; the certificate is posted online for 60 days (§ 34-267g). A forfeited LLC exists only to wind up or seek reinstatement (§ 34-267g(f)). Reinstatement is available at any time absent a court order — file a certificate of reinstatement with all penalties and forfeitures paid, a $120 reinstatement fee (§ 34-243u(a)(11)), and an annual report for the current year (§ 34-267b) |
Requirements one by one
One window for every company: January 1 to March 31
Connecticut does not stagger LLC filings by formation date. Conn. Gen. Stat. § 34-247k(c) puts every annual report in the same window — "after January first and before April first" of each year. The one variation is your first report: it is due in that window in the year following the calendar year you formed. An LLC organized anywhere in 2026 therefore files its first annual report between January 1 and March 31, 2027, and every year after that in the same three-month window. A registered foreign LLC follows the same structure using its Connecticut-registration year.
The report is filed online and updates a short public record
The statute requires delivery "by electronic transmission," so the annual report is filed online through the Secretary of the State's business services portal — there is no paper option. Section 34-247k(a) lists what it states: the company name, the principal office's street and mailing address, the registered agent's name and address, and a valid e-mail address the state can use to reach the company. The report also names at least one manager or member. The information must be current as of the date it is signed (§ 34-247k(b)).
The fee is $80
The annual-report fee is $80 (Conn. Gen. Stat. § 34-243u(a)(15)(B), for any year on or after July 1, 2020 — it was $20 before that). Correcting a report you already filed costs $25 for an amended annual report. This is a Secretary of the State filing; it is separate from any state business-entity tax and from federal filings.
A missed deadline has no late fee — but "not in good standing" follows
Connecticut does not charge a per-day or flat late penalty for a late LLC annual report; the fee stays $80 whenever you file. What changes is your standing: a company that misses the window is no longer in good standing until it files. The real escalation comes with time, described next.
Dissolution by forfeiture, then reinstatement
The serious consequence is delayed. Under § 34-267g(b), only once a company is "more than one year in default" of its annual report does the Secretary email a notice. If the company does not file the report within three months of that notice, the Secretary files a certificate of dissolution by forfeiture and posts it on the Secretary's website for 60 days. A company dissolved by forfeiture still exists as an entity but may act only to wind up or to apply for reinstatement (§ 34-267g(f)).
Reinstatement is available at any time after dissolution, unless a court has ordered otherwise (§ 34-267b(a)). The company files a certificate of reinstatement accompanied by payment of all penalties and forfeitures it owes, a $120 reinstatement fee (§ 34-243u(a)(11)), and an annual report for the current year. Once reinstated, the company "resumes carrying on its activities and affairs as if dissolution had never occurred" (§ 34-267b(c)).
What trips people up
- The window is January–March, not your anniversary. Many states tie the due date to the formation month; Connecticut does not. Every LLC files "after January first and before April first" (§ 34-247k(c)). Your formation date only sets which year your first report is due.
- No late fee is not the same as no consequence. Connecticut skips the flat late penalty some states charge, but a late filer is "not in good standing" immediately, and a company a year behind is on the path to dissolution by forfeiture (§ 34-267g).
- Dissolution needs more than one year plus a notice. Missing one March 31 deadline does not forfeit the LLC. The Secretary acts only after the company is more than a year in default and then gives a three-month cure window (§ 34-267g(b)).
- Reinstatement is not automatic and costs more than the report. Bringing a forfeited LLC back takes a reinstatement certificate, all accrued penalties and forfeitures, a $120 reinstatement fee, and a current-year annual report (§ 34-267b).
Common questions
When is my Connecticut LLC's first annual report due? Between January 1 and March 31 of the year after the calendar year you formed. An LLC formed anytime in 2026 files its first report in the January–March 2027 window (§ 34-247k(c)).
Is there a penalty for filing my annual report late? There is no separate late fee — the fee is $80 whenever you file. But you lose good standing until you file, and a company more than a year behind can be dissolved by forfeiture (§§ 34-247k, 34-267g).
What happens if I never file and the LLC is dissolved? You can still reinstate it at any time (absent a court order) by filing a certificate of reinstatement, paying all penalties and forfeitures plus a $120 reinstatement fee, and filing a current-year annual report; the company is then treated as if it never lapsed (§§ 34-267b, 34-243u(a)(11)).
Statutes and sources
- Conn. Gen. Stat. § 34-247k — LLC annual report: electronic filing, contents, the after-January-1/before-April-1 window, and the year-after first report. https://www.cga.ct.gov/current/pub/chap_613a.htm (accessed 2026-08-17)
- Conn. Gen. Stat. § 34-243u(a) — Secretary of the State fee schedule: $80 annual-report fee (subdiv. (15)(B)) and $120 reinstatement-certificate fee (subdiv. (11)). https://www.cga.ct.gov/current/pub/chap_613a.htm (accessed 2026-08-17)
- Conn. Gen. Stat. § 34-267g — dissolution by forfeiture after more than one year in default, the emailed notice, the three-month cure, and the 60-day web posting. https://www.cga.ct.gov/current/pub/chap_613a.htm (accessed 2026-08-17)
- Conn. Gen. Stat. § 34-267b — reinstatement at any time, the required penalties, forfeitures, reinstatement fee, and current-year report, and relation back. https://www.cga.ct.gov/current/pub/chap_613a.htm (accessed 2026-08-17)
Source links
Every statute quoted above, linked, with the date we checked it.
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