Dissolving a company in Connecticut
The state-level facts for closing an LLC or corporation in Connecticut: the dissolution filing, its fee, whether tax clearance comes first, and the tax obligations that keep accruing until the filing is accepted. Every fact links to the official government source it was read from.
Connecticut LLC
- Dissolution filing
- Certificate of Dissolution (Limited Liability Company) (BUS-035) — filed with the Connecticut Secretary of the State, Business Services Division. (official source)
- Filing fee
- $0 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Annual Report ($80, filed online between January 1 and March 31)
- Annual reports are owed while the LLC remains registered; once the dissolution is filed, Connecticut law does not require dissolved entities to file past-due annual reports. (official source)
- Final state return
- File final returns for each DRS tax type and close the accounts online at myconneCT. (official source)
Worth knowing
- Domestic dissolution is free in Connecticut - the Secretary of the State charges no fee for the Certificate of Dissolution - but a foreign LLC pays $120 to withdraw its registration.
- A business is never closed automatically for inactivity; annual report obligations keep accruing until a dissolution is filed (trade names/DBAs are the exception).
- Dissolution is effective immediately on filing with no office review, and dissolved entities do not have to file past-due annual reports.
- Both dissolution forms allow a future effective date, which cannot be earlier than the filing date.
Connecticut corporation
- Dissolution filing
- Certificate of Dissolution (Stock Corporation) (BUS-019) — filed with the Connecticut Secretary of the State, Business Services Division. (official source)
- Filing fee
- $0 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Annual Report ($150, filed online) and Corporation Business Tax (Form CT-1120)
- File a final Form CT-1120 with the Final return box checked; annual reports are owed while registered, but Connecticut law does not require dissolved entities to file past-due annual reports. (official source)
- Final state return
- Check the Final return box on the final Form CT-1120 Corporation Business Tax Return to notify DRS; file and pay electronically via myconneCT. (official source)
Worth knowing
- Dissolution and foreign-corporation withdrawal are both free filings; revoking a dissolution costs $50.
- A corporation may only revoke its dissolution within 120 days of the effective date (stated on form BUS-019).
- The BUS-019 form requires a statement that no corporate debt remains unpaid (or an equivalent statutory alternative) before dissolution.
- Foreign stock corporations pay a $435 annual report fee while registered - far above the $150 domestic fee - so a foreign corporation that has stopped doing business in Connecticut saves money by withdrawing promptly.
Closing a company is more than the state filing — payroll accounts, sales-tax permits, franchise-tax finals, federal returns, and creditor notices all have their own order and deadlines. A Winddown runbook sequences all of it for your specific company, with drafted consents and creditor notices included.
Sourced from the official pages linked above; facts we could not verify against an official source are shown as links rather than numbers. Requirements and fees change — the linked pages are authoritative. General information, not legal or tax advice.