Business Entity Formation/Management
Existing Connecticut business opening a subsidiary in Connecticut.
The following information is a very basic and general guideline for an existing Connecticut based business that plans to open a subsidiary. Subsidiaries may be established as any business structure and as a separate entity from the existing business. It is strongly recommended to consult with an attorney and tax accountant when forming a subsidiary.
If forming a separate business entity/structure please refer to the registration outline provided in the FAQs on www.cerc.com
Each state agency handles registrations differently and should be contacted directly. Most agencies provide information on their websites.
All businesses that open a subsidiary using a name that is different from the registered name must file a trade name certificate (DBA) with the town clerk in the town in which the business is operating.
If operating a business structure that requires registration with the Secretary of the State (limited liability company, limited liability partnership, limited partnership, corporation), you may need to file an amendment with the agency. An amendment may need to be filed if you provided a very strict description versus a generic description in defining the nature of business when the business originally filed with the agency. Contact the agency: (860) 509-6002 or email@example.com or visit https://portal.ct.gov/sots
The Connecticut Department of Revenue Services requires the business to fill out a new REG-1and compose a letter stating the type of change and the reason for change. (A sub-number for the existing state tax id number will be assigned for the new location. The original tax id number remains the same however will end in (001)). Include the business name(s), structure, existing state tax ID number and nature of the new and existing business. Fax to 860-297-4797 or mail to Attention: Registration Unit, Department of Revenue Services, 25 Sigourney Street, Hartford, CT 06106. Contact the agency: 1-800-382-9463 (Connecticut only), 860-297-5962 or firstname.lastname@example.org or visit https://portal.ct.gov/drs
The Connecticut Department of Labor requires the business to compose a letter stating the type of change and the reason for change. Include the business name(s), structure, existing ID number and nature of the new and existing business. Fax ((860) 263-6567) or mail to Employer Status Unit, 200 Folly Brook Blvd., Wethersfield, CT 06109. Contact the agency: (860) 263-6550 or email@example.com or visit www.ctdol.state.ct.us
According to the U.S. Internal Revenue Services (IRS) file a new SS-4 form (Federal Employer Id Number) and compose a letter stating the type of change and the reason for change. Include the business name(s), structure, existing Federal Employer ID Number and nature of the new and existing business. Fax ((631) 447-8960) or mail the to EIN Operation, Holtsville, NY 00501. Contact the agency: 1-800-829-1040 or 1-800-829-4933 or visit www.irs.gov