All states › Connecticut
Every step to open an LLC in Connecticut and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Secretary of the State (Business Services) · Department of Revenue Services (DRS) · Department of Labor (CTDOL) · CT Paid Leave Authority · Workers' Compensation Commission · Commission on Human Rights and Opportunities (CHRO).
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Connecticut business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through Secretary of the State online business filings (business.ct.gov).
The LLC certificate of organization fee includes appointing the statutory agent. Changing the agent or the agent's address costs $50.
Trade names are not registered with the Secretary of the State. They are filed with the Town Clerk where the business operates.
The $250 corporation fee includes the minimum franchise tax for up to 20,000 authorized shares. The $385 foreign corporation fee includes a $285 license fee.
Register with DRS online through myconneCT to get a Connecticut tax registration number. A Sales and Use Tax Permit costs $100 and each location needs its own permit.
No local sales taxes. Trade names are filed with the town clerk.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Connecticut calls it a Sales and Use Tax Permit. Register with the Connecticut Department of Revenue Services (DRS) through myconneCT before you make your first taxable sale in Connecticut. You'll collect tax from customers and send it to the state.
Give your supplier Connecticut Sales and Use Tax Resale Certificate so you don't pay tax on inventory you'll resell. The buyer fills it out and gives it to the seller; a blanket certificate must be renewed at least every three years. Out-of-state buyers without a CT permit can list their home-state ID or FEIN. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into Connecticut pass $100,000 and 200 transactions (12-month period ending the prior September 30), even with no office here.
Higher special rates apply: 7.35% on meals and 7.75% on luxury items such as jewelry over $5,000 or clothing over $1,000.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Connecticut. Reports and payments are usually quarterly.
CT Paid Leave is funded by employees at 0.5% of wages, up to the Social Security wage base. Employers with 1 or more Connecticut employees must register, withhold, and remit contributions. The rate stays 0.5% for 2026.
Required at 1 or more employees, including part-time and seasonal. Sole proprietors are excluded. LLC members, partners, and corporate officers are covered unless they file an exclusion with the Workers' Compensation Commission. Household workers under 26 hours per week are exempt. Penalties can reach $50,000. No state fund.
Report all new hires by mailing or faxing the employee's CT-W4. Rehires separated 60 days or more count as new hires.
Connecticut's wage payment rules:
$16.94 an hour.
Paid sick leave covers employers with 11 or more Connecticut employees in 2026 and 1 or more starting January 1, 2027. Employees earn 1 hour per 30 hours worked, up to 40 hours per year.
Employers with 5 or more Connecticut employees, each paid at least $5,000 the prior year, must offer a retirement plan or register for MyCTSavings. Employers that offer a qualified plan must certify an exemption. New businesses are exempt until they have existed for the full current and prior year.
Employers with 3 or more employees must give all employees 2 hours of interactive sexual harassment training within 6 months of hire. Smaller employers must train supervisors. Post a notice and email it to employees within 3 months of hire. CHRO offers a free online training.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
Every employer with 1 or more Connecticut employees must register with the CT Paid Leave Authority, withhold 0.5% from employee pay, and file quarterly reports.
Employers with 5 or more Connecticut employees must offer a retirement plan or register with MyCTSavings. Employers with their own plan must certify the exemption.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Starting January 1, 2027, paid sick leave covers employers with even 1 Connecticut employee. Set up accrual tracking and post the required notices.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
DRS assigns monthly, quarterly, or annual filing on Form OS-114 through myconneCT. Returns are due the last day of the month after the period ends, even if you had no sales. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for Connecticut and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 1 | Minimum wage rises to $17.48 (2027); sick leave expands to 1+ employee (2027) | Connecticut |
| Jan 1 - Mar 31 | LLC annual report ($80) | Connecticut |
| Apr 30, Jul 31, Oct 31, Jan 31 | Quarterly UI and CT Paid Leave wage reports | Connecticut |
| Last day of month after period | Sales and use tax return (OS-114) through myconneCT | Connecticut |
| Jan 31 | W-2s to employees | Connecticut |
| Assigned schedule | Sales tax return (file a zero return if no sales) | Connecticut |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Connecticut state filing fee for an LLC is $120. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in Connecticut if you sell taxable products or services there. The state rate is 6.35%, and local taxes may add to it. Registration cost: $100.
Out-of-state sellers must register once their sales into Connecticut pass $100,000 and 200 sales a year. Having an employee or office in Connecticut also creates nexus right away.
Recurring filings include: file the Annual Report; file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
About · Privacy Policy · Referral Disclosure · Terms of Use · hello@openmybizbystate.com
© 2026 OpenMyBiz by State