Annual compliance desk

Stay current before the registry makes the decision for you.

Annual reporting is a recurring statutory obligation. The right deadline, fee, and cure strategy depend on entity type, formation date, fiscal year, and whether the record is already delinquent.

How to read the obligation

Separate the registry report from the tax account.

An annual report, annual registration, or periodic statement generally keeps the public entity record current. It may update an address, agent, officer, manager, principal office, or other statutory information. It does not necessarily replace a franchise-tax return, income-tax filing, sales-tax return, business license renewal, or beneficial-ownership filing.

Before putting a deadline on a calendar, identify the entity’s domestic or foreign status, the formation or qualification date, the reporting period, the current registered agent, and the agency that receives the payment. If the entity changed states, converted, merged, or was reinstated, the anniversary logic may not be what a new operator expects.

LLCRecurring obligation

Limited liability company

Connecticut LLC annual reports are due each year from January 1 through March 31, beginning with the applicable filing cycle, and cost $20.00. The report includes principal and mailing addresses, email, and at least one member or manager's name/title/residence/business address; the business name and registered-agent information cannot be changed on the report. There is no additional late penalty fee listed in the official FAQ, but the Secretary may refuse a Certificate of Legal Existence and may administratively dissolve an LLC more than one year in default.

Practical checkpoint

Confirm the due date in the entity’s live record, review the agent and principal address before filing, and retain the accepted report and payment confirmation.

CORPRecurring obligation

Corporation

Domestic stock-corporation annual reports are due by the last day of the anniversary month and cost $150.00. Domestic nonstock corporations file a $50.00 annual report. Foreign stock corporations file a $435.00 annual report; foreign nonstock corporations file a $50.00 report. A domestic corporation also files the Organization and First Report after its organizational meeting, and stock corporations separately owe the authorized-share franchise tax.

Information discipline

Corporations may have to report officers, directors, issued shares, principal offices, or other public information. Review the filing carefully before submission.

Tax and franchise context

A report fee is not the whole annual cost.

Connecticut imposes a franchise tax on domestic stock corporations based on authorized shares. The minimum is $150.00; the schedule charges one cent per share through the first 10,000 authorized shares, one-half cent per share from 10,001 through 100,000, one-quarter cent per share from 100,001 through 1,000,000, and one-fifth cent per share above one million. The tax is a formation/annual corporate obligation distinct from the $100.00 Certificate of Incorporation and $150.00 annual report. LLCs do not use this stock-share franchise-tax calculation.

Emergency cure desk

If the deadline has passed, treat the record as an active legal issue.

Late-filing consequences

Connecticut's LLC annual-report FAQ states there is no additional fee or penalty when an LLC report is late, but the Secretary may withhold good-standing certificates and administratively dissolve an LLC more than one year in default. Corporation late filings can lead to a notice of intent to dissolve/revoke and require all missing reports; the fee schedule lists corrected reports at $100.00 for stock corporations. Tax and franchise-tax late-payment penalties and interest are separate.

When Connecticut sends a Notice of Intent to Dissolve or Revoke, missing annual or first reports must be accepted within 90 days of the notice to avoid forfeiture or revocation. If the entity has already received a Certificate of Dissolution or Revocation, a domestic business must use the reinstatement flow, while a foreign business must re-register to transact business. The Secretary's current guidance says expedited reinstatement review is within one business day and ordinary review is usually 3–5 business days.

Reinstatement playbook

Read the notice and search the Business.CT.gov record. File every missing annual report or first report, using the entity name or ALEI, and pay the required report fees. If domestic and already dissolved, submit the Certificate of Reinstatement; the fee schedule lists $300.00 for stock corporations including the required annual report and $120.00 for LLC reinstatement including the report. Restore a valid statutory agent, select expedited service if needed, and verify the status is active with a future annual-report due date.

Financial exposure: Connecticut reinstatement fees include the required current annual report: $300.00 for an administratively dissolved domestic stock corporation and $120.00 for a domestic LLC under the fee schedule. Add every other delinquent report, franchise tax, and tax penalty/interest owed to the Department of Revenue Services. Foreign entities that were revoked generally re-register rather than use domestic reinstatement. The exact amount is entity-specific and shown by the filing flow.

A disciplined annual-report workflow

1. Verify status before filing

Search the entity by legal name or ID and confirm whether it is active, delinquent, revoked, expired, or administratively dissolved. A report may not be accepted online when the entity is already out of good standing.

2. Reconcile public information

Compare the state record with the operating agreement, charter, board or manager records, registered-agent engagement, tax account, and principal-office information. A report can be a compliance control, not just a payment screen.

3. Cure every related default

File missing reports, pay the correct base fees and penalties, replace a failed agent, obtain tax clearances when required, and submit the reinstatement or requalification document. Partial payment may leave the entity in the same status.

4. Preserve evidence

Save the accepted filing, receipt, certificate, and updated public search result. Lenders, buyers, contracting partners, and foreign registrars often need proof that the cure actually posted.

Do not confuse administrative status with dissolution

An administrative termination or revocation is a state action against the registration. It is not always the same as a voluntary dissolution, a tax closure, or a final winding-up process. Review the jurisdiction’s cure rules and the entity’s obligations to creditors, owners, employees, and taxing authorities before treating the matter as closed.