Dissolving Your Connecticut LLC

Voluntary dissolution formally ends your LLC with the Secretary of State. Without proper dissolution, you'll owe $80 Annual Reports indefinitely. For compliance, see after-formation. For formation, see our LLC guide.

Process

1. Member approval per operating agreement
2. Wind down — settle debts, distribute assets, cancel DRS registrations
3. File Certificate of Dissolution through CONCORD
4. Final tax returns — CT-1040 (members), final sales tax return, IRS returns

Cost

• Certificate of Dissolution: Check business.ct.gov for current fee
• Final Annual Report (if due before dissolution): $80
• Final tax preparation: CPA fees

CT-Specific Steps

• Cancel Sales Tax Permit with DRS
• File final BET if applicable
• Cancel withholding registration (if employees)
• Notify CT Department of Labor (if employees)

FAQ

Can I dissolve mid-year?

Yes. File final tax returns for the portion of the year before dissolution.

What about the BET?

File a final BET calculation for the year of dissolution if your gross receipts exceeded $200K during the operating period.