Connecticut Single-Member LLC

A single-member LLC provides liability protection with the simplest structure. Connecticut's PET election is notably available even to single-member LLCs — a feature not all states offer. For formation, see our LLC guide. For all types, see LLC types.

CT-Specific Advantages

• PET for single-member LLCs: Connecticut expanded the pass-through entity tax to include single-member LLCs, letting sole owners bypass the SALT cap
• No franchise tax: Only the $80 Annual Report as ongoing state fee
• Modern statute: RULLCA-based provisions provide clear default rules

Tax Treatment

FAQ

Does CT's PET work for single-member LLCs?

Yes. Connecticut expanded PET eligibility to single-member LLCs — making CT state income tax fully deductible federally even for sole owners. This is uncommon nationally.