How to Form an LLC
1. Find a Business Name
- Business Search: service.ct.gov
Use the Connecticut Secretary of State’s business records search to check whether your proposed business name is already registered by another entity. If the words “0 Results Found” appear, the business name is most likely available for use.
For limited liability companies, the words “limited liability company” or an abbreviated version (i.e. “LLC” or “L.L.C.”) must be included in the business name. Similarly, for professional LLCs, their business name must include the words “professional limited liability company” or the abbreviation “PLLC” or “P.L.L.C.”[3]
2. Designate a Registered Agent
A registered agent is a business’s official point of contact, particularly for legal matters. State law requires both domestic and foreign LLCs to designate a registered agent.[4] This can be an individual who resides in Connecticut or a corporation registered in the state.
3. Register the LLC
There are two ways to register your LLC: online or by mail.
Option 1: File Online
Go to www.business.ct.gov to access the state’s online services.
After creating and verifying your new account, indicate whether your business will be domestic or foreign.
If you are creating an LLC, choose the first option and click Next.
Be sure to include “LLC” or “Limited Liability Company” at the end of the name.
This will include the following information about your business: type of business, business address, and information about the business agent and/or principal.
Enter your credit card information to pay the $120 filing fee. An additional $50 will be charged for expedited service.
Option 2: File By Mail
Complete the appropriate document and mail it to the listed address with an enclosed payment.
Certificate of Organization – Domestic Limited Liability Company – For in-state entities.
Filing fee: $120 check made payable to the “Connecticut Secretary of the State.”
Mailing address: Business Services Division, Connecticut Secretary of the State, P.O. Box 150470 Hartford, CT 06115-0470
Foreign Registration Statement – Foreign Limited Liability Company -For out-of-state entities.
Filing fee: $120 check made payable to the “Connecticut Secretary of State.”
Mailing address: Business Services Division, Connecticut Secretary of the State, P.O. Box 150470 Hartford, CT 06115-0470
Expedited Service Request (24 Hours) – Include this form with one of the above documents for expedited processing.
Filing fee: $50 in addition to filing fee of $120.
4. Obtain an EIN
- Apply Online: www.irs.gov
- Apply by Fax/Mail: Form SS-4
An Employer Identification Number (EIN) is a nine-digit number assigned to each business for tax purposes.
5. Write an Operating Agreement
Although Connecticut does not legally require a written operating agreement to be maintained for LLCs, it is highly recommended for internal structuring.
Download: PDF, MS Word, OpenDocument
6. Choose a Tax Classification
Below are the most common types of LLC tax classification:
- LLC (default) – An LLC is taxed as a sole proprietorship (one member) or partnership (two or more members). Each owner or partner must individually pay income tax on the profits.
- S-Corporation – An S-corp is another pass-through entity that directs all business profits and losses to the shareholders. To file as an S-corp, an LLC must file IRS Form 2553 within 75 days of formation.
- C-Corporation – A C-corp files taxes as a corporate entity separate from shareholders. To file as a C-corp, an LLC must file IRS Form 8832 within 75 days of formation.