Connecticut: LLC Annual and Biennial Report Requirements

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 2026-07-16)
• 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 2026-07-16)
• 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 2026-07-16)
• 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 2026-07-16)