You can use the same name in Connecticut that you use in your home state, however, if the name of your Domestic LLC is not available you need to choose another name.  Your Connecticut Foreign LLC name can identify the type of products and services your business will provide; or it may be the name of the founder; or it can be a combination of the two or something else.

In any case, the Connecticut Foreign LLC name that you choose must be distinguishable from the name of any other registered Connecticut LLC or other business entity and the name must also be different from any reserved names on record with the state of Connecticut.  Your Connecticut Foreign LLC name must not imply that it was formed for a purpose other than that stated in the Articles of Organization for your Domestic LLC and your Connecticut Foreign LLC name must not be a name that is likely to mislead the public.

The name of a Connecticut Foreign LLC must include the word "Limited Liability Company" or or the abbreviation "LLC" or "L.L.C.".

It's important to choose a good name for your Connecticut Foreign LLC because if you want to change it after you qualify you will have to file amended documents with the Connecticut Secretary of State (and pay a fee).

In order to Qualify as a Foreign LLC in Connecticut you must file Registration Documents with the Connecticut Secretary of State.  In Connecticut the registration documents are named "Application for Registration".

The registration documents must include certain specific information about your Connecticut business.  If the LLC Registration Documents do not conform exactly to state of Connecticut Foreign LLC requirements they will be rejected. 

If you need to change any of the information on your registration documents after your Connecticut Foreign LLC has been approved, you may amend the registration documents for your Connecticut Foreign LLC but you will have to pay a fee to the state of Connecticut in order to make the changes official.

The Connecticut Corporate Income Tax Rate is 7.5%.  You may choose that your Connecticut Foreign LLC is to be taxed as a C Corporation or S Corporation. 

A C Corporation is what you may think of as a traditional Corporation like General Electric or Ford.  C Corporations pay a Corporate income tax to the state if that state taxes Corporations. 

You may choose to have your Connecticut Foreign LLC taxed as a S Corporation.  S Corporations "pass through" all corporate profits to the shareholders (owners) who then pay tax at their applicable personal rate.  S Corporations do not pay any Connecticut Corporate Income Tax.

All Connecticut C Corporations are required to pay Corporate Income Tax for all years in which the Corporation is registered with the Connecticut Secretary of State.

If the amount of tax due is less than $250, the Connecticut Corporation must pay the Alternative Minimum Tax of $250.

Since the 1990s, Connecticut has enacted wide-ranging corporation business tax exemptions, deductions and credits that reduce dramatically the tax liability of many Connecticut Corporations.

All Connecticut S Corporations are required to pay an annual Business Entity Tax of $250.

If you form a Single Member Connecticut Foreign LLC and do not specify to the IRS how you want to be taxed your Single Member Connecticut Foreign LLC will be taxed as a Sole Proprietorship.  If you form a Multiple Member Connecticut Foreign LLC and do not specify to the IRS how you want to be taxed your Multiple Member Connecticut Foreign LLC will be taxed as a Partnership.

Note that forming a Connecticut Foreign LLC doesn't take the place of obtaining a local business license, tax registration certificate, or other required business permits.  A Connecticut Foreign LLC merely creates an ownership structure that limits the owners' personal liability.  You may still need to take care of getting set up to do business with your local government.

Depending on the nature of the business and the location of your Connecticut Foreign LLC within Connecticut you may need to get one or more local business licenses or permits.  The business licenses or permits that are required for your Connecticut Foreign LLC vary depending on your business activities and the specific locations within the state of Connecticut in which you want to conduct business.

If your Connecticut Foreign LLC will be selling products in Connecticut you may be required to obtain a Reseller's Permit from the appropriate Connecticut state agency.  If your Connecticut Foreign LLC will be selling products in Connecticut you will also be responsible for all applicable local and state of Connecticut sales taxes if there are any.

The Connecticut Annual Report includes basic information about your Connecticut Foreign LLC including information on your business location as well as the names of the Officers and Directors.

Failure to submit a properly completed Connecticut Annual Report to the Connecticut Secretary of State on or before the due date may subject the Connecticut Foreign LLC to being administratively dissolved in the state of Connecticut or having its authority to transact business in the state of Connecticut revoked by the Connecticut Secretary of State.

Penalties may accrue if you fail to file any Connecticut Foreign LLC Annual Report to the Connecticut Secretary of State by the due date.

Foreign LLCs that either do business in the state of Connecticut or that derive income from sources within the state of Connecticut are subject to Connecticut and federal tax laws.  If you are engaged in intrastate business and derive income from other states besides Connecticut, you must allocate the amount of income derived from the state of Connecticut in order to determine your Connecticut state taxes.