Key Takeaways
- Connecticut recognizes the PLLC as a distinct entity type for licensed professionals (Conn. Gen. Stat. Title 34, Ch. 613a (§ 34-243h), combined with the professional-services enumeration in § 34-243a)
- Connecticut requires licensing board approval before the filing agency will accept your PLLC filing
- Filing fee: $120
- Connecticut is more permissive than most states here, but only within specific named combinations. It allows: (1) psychology, marital/family therapy, social work, nursing, and psychiatry to combine under one PLLC; (2) medicine/surgery, occupational therapy, social work, and alcohol/drug counseling to combine; and (3) medicine/surgery and chiropractic to combine. Outside these enumerated combinations — including for engineering and architecture wanting to practice both under one entity — separate registrations for each discipline are required rather than a single blended PLLC registration.
- LLC Attorney does not form PLLCs or other professional entities — this guide is educational; where your profession permits a standard LLC or corporation, LLC Attorney can form that
If you're a licensed professional in Connecticut, you may have heard that Connecticut doesn't offer a PLLC — that's outdated. Connecticut does recognize the PLLC as a distinct entity type, with a notably long list of covered professions under § 34-243a, and entities formed on or after July 1, 2017 rendering those services must use the designation.
This guide covers exactly how Connecticut PLLC formation works in 2026 — the enumerated profession list, the reversed filing-then-licensing sequence that applies to architecture and engineering firms specifically, the $120 filing fee, and the three specific multi-disciplinary combinations Connecticut allows that most states don't.
What Is a Connecticut PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
Yes. Connecticut recognizes the PLLC as a distinct entity type for licensed professionals (Conn. Gen. Stat. Title 34, Ch. 613a (§ 34-243h), combined with the professional-services enumeration in § 34-243a).
Who Needs a PLLC in Connecticut?
Connecticut's enumerated list under § 34-243a is notably long: dentists, naturopaths, chiropractors, physicians/surgeons, physician assistants, physical/occupational therapists, podiatrists, optometrists, nurses, nurse-midwives, veterinarians, pharmacists, architects, professional engineers, landscape architects, real estate brokers, insurance producers, CPAs/public accountants, land surveyors, psychologists, attorneys, and licensed marital/family therapists. Entities formed on or after July 1, 2017 to render any of these licensed professional services must use the PLLC designation.
Do I Need Licensing Board Approval First?
For at least architecture and engineering, the sequence is reversed from what most states require: the entity must first register with the Secretary of the State (SOTS) as an LLC, and only then apply to the relevant licensing board for the firm-level license. Board approval happens after formation, not before, for these two professions specifically.
This is the single most important thing to get right in Connecticut: for architecture and engineering firms, you file with SOTS FIRST, then seek your firm-level licensing board approval AFTER the entity exists — the reverse of the before-filing gate that states like Alaska or Arkansas impose. Other enumerated professions in Connecticut's list don't have this same reversed sequencing confirmed, so check your specific profession's board before assuming the architecture/engineering order applies to you too.
How to Form a Connecticut PLLC
- Filing agency: Secretary of the State of Connecticut (SOTS)
- Form: Certificate of Organization
- Filing fee: $120
- Processing time: About 2-3 business days online; up to 1-3 weeks by mail
- Expedited option: 24-hour expedited service available for an extra $50
- Name requirement: Must include "professional limited liability company," "P.L.L.C.," or "PLLC" for entities formed on or after July 1, 2017
Who Can Own a Connecticut PLLC?
Only individuals holding the required, active Connecticut professional license may hold a membership interest in a Connecticut PLLC — non-licensed individuals cannot be members regardless of their role in the practice.
Connecticut is more permissive than most states here, but only within specific named combinations. It allows: (1) psychology, marital/family therapy, social work, nursing, and psychiatry to combine under one PLLC; (2) medicine/surgery, occupational therapy, social work, and alcohol/drug counseling to combine; and (3) medicine/surgery and chiropractic to combine. Outside these enumerated combinations — including for engineering and architecture wanting to practice both under one entity — separate registrations for each discipline are required rather than a single blended PLLC registration.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
A Connecticut PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability follows the individual professional regardless of the entity wrapper.
No statutory malpractice-insurance minimum tied to PLLC formation itself was confirmed — check whether your specific licensing board separately conditions your license on carrying coverage.
How Is a Connecticut PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
Connecticut has a graduated personal income tax, 3.00%-6.99% for 2026, so a PLLC's default pass-through profit is taxed at those rates on members' personal returns in addition to federal tax. Connecticut also offers an elective Pass-Through Entity Tax (Form CT-PET) at 6.99%, which some PLLCs use as a workaround to the federal SALT deduction cap.
Connecticut PLLCs owe an $80 annual report fee, due each year between January 1 and March 31, to stay in good standing with SOTS.
Connecticut is a genuine PLLC state with an unusually long enumerated profession list and specific named multi-disciplinary combinations — and for architecture/engineering, SOTS registration must precede licensing-board registration, the reverse of the sequencing many other states use.
How to Set Up Your Connecticut PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
Connecticut's enumerated list under § 34-243a is notably long: dentists, naturopaths, chiropractors, physicians/surgeons, physician assistants, physical/occupational therapists, podiatrists, optometrists, nurses, nurse-midwives, veterinarians, pharmacists, architects, professional engineers, landscape architects, real estate brokers, insurance producers, CPAs/public accountants, land surveyors, psychologists, attorneys, and licensed marital/family therapists. Entities formed on or after July 1, 2017 to render any of these licensed professional services must use the PLLC designation.
Step 2 — Get licensing board sign-off if required.
For at least architecture and engineering, the sequence is reversed from what most states require: the entity must first register with the Secretary of the State (SOTS) as an LLC, and only then apply to the relevant licensing board for the firm-level license. Board approval happens after formation, not before, for these two professions specifically. This is the single most important thing to get right in Connecticut: for architecture and engineering firms, you file with SOTS FIRST, then seek your firm-level licensing board approval AFTER the entity exists — the reverse of the before-filing gate that states like Alaska or Arkansas impose. Other enumerated professions in Connecticut's list don't have this same reversed sequencing confirmed, so check your specific profession's board before assuming the architecture/engineering order applies to you too.
Step 3 — File your formation documents.
File the Certificate of Organization with Secretary of the State of Connecticut (SOTS), $120.
Step 4 — Appoint a registered agent.
Connecticut calls this role a "Registered Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
Only individuals holding the required, active Connecticut professional license may hold a membership interest in a Connecticut PLLC — non-licensed individuals cannot be members regardless of their role in the practice.
Step 6 — Address malpractice insurance requirements.
No statutory malpractice-insurance minimum tied to PLLC formation itself was confirmed — check whether your specific licensing board separately conditions your license on carrying coverage.
Step 7 — Handle ongoing state compliance.
Connecticut PLLCs owe an $80 annual report fee, due each year between January 1 and March 31, to stay in good standing with SOTS. Connecticut has a graduated personal income tax, 3.00%-6.99% for 2026, so a PLLC's default pass-through profit is taxed at those rates on members' personal returns in addition to federal tax. Connecticut also offers an elective Pass-Through Entity Tax (Form CT-PET) at 6.99%, which some PLLCs use as a workaround to the federal SALT deduction cap.
Step 8 — Watch for Connecticut-specific PLLC traps.
The most common Connecticut-specific mistake is assuming licensing-board approval always has to come before the state filing — for architecture and engineering firms specifically, Connecticut reverses that order, requiring SOTS registration first. The second most common mistake is assuming any two licensed professions can share a PLLC; Connecticut only permits a short list of specifically named combinations.
Where LLC Attorney Fits In
LLC Attorney doesn't form Connecticut PLLCs or other professional entities, and the filing steps above are for you or your attorney to complete. What we can do:
- Form a standard Connecticut LLC or corporation the same day where your profession permits one.
- Handle S-corp elections.
- Serve as your Registered Agent (registered agent).
- Connect you with flat-fee attorney consultations (no retainer) for licensing and ownership questions before you file.
When Should You Talk to an Attorney About Your Connecticut PLLC?
Talk to an attorney before forming your Connecticut PLLC if you're an architecture or engineering firm and need the SOTS-then-board sequencing handled correctly, if you want to combine multiple licensed professions and need to confirm your combination is one of Connecticut's specifically named allowed pairings, or if you're unsure whether your specific license falls within the long § 34-243a enumerated list.
Is Connecticut a State Where PLLC Formation Is More Complex?
Connecticut is more complex than it looks at first glance for two reasons: first, its enumerated profession list under § 34-243a is unusually long, so confirming whether your specific license is covered takes real diligence; second, for architecture and engineering specifically, the state filing has to happen BEFORE licensing-board approval — the reverse of what professionals moving from other states typically expect. Getting that sequence backward can leave you holding an entity that isn't yet properly licensed to practice.
How LLC Attorney Can Help Connecticut Professionals
LLC Attorney doesn't form professional entities like PLLCs. This guide exists so professionals get the Connecticut rules right — here's what we do offer.
- Standard LLC or corporation formation in Connecticut, where your profession permits one — no markup on state fees.
- S-corp election handling when that fits your tax situation.
- Registered agent (Registered Agent) service in Connecticut.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Need Help Starting Your Connecticut Business?
LLC Attorney doesn't form professional entities like PLLCs; if your profession allows a standard LLC or corporation in Connecticut, we can form it and serve as your registered agent; if you're unsure which entity your license requires, a flat-fee attorney consultation can settle it before you file. See our full pricing for all service tiers.
Frequently Asked Questions
Yes. Connecticut recognizes the PLLC as a distinct entity type under Title 34, Chapter 613a of the Connecticut General Statutes (§ 34-243h), combined with the professional-services enumeration in § 34-243a. Entities formed on or after July 1, 2017 to render licensed professional services must use the PLLC designation.
Connecticut's enumerated list is unusually long: dentists, naturopaths, chiropractors, physicians/surgeons, physician assistants, physical/occupational therapists, podiatrists, optometrists, nurses, nurse-midwives, veterinarians, pharmacists, architects, professional engineers, landscape architects, real estate brokers, insurance producers, CPAs, land surveyors, psychologists, attorneys, and licensed marital/family therapists.
It depends on the profession, and the sequencing can be reversed. For architecture and engineering specifically, the entity must register with the Secretary of the State FIRST, then apply to the licensing board for the firm-level license — approval comes after formation, not before, unlike most other PLLC states.
The Connecticut PLLC filing fee is $120, with a 24-hour expedite option available for an extra $50. An $80 annual report fee is due each year between January 1 and March 31.
Only individuals holding the required, active Connecticut professional license may hold a membership interest — non-licensed individuals cannot be members regardless of their role in the practice.
Only within specific named combinations: (1) psychology, marital/family therapy, social work, nursing, and psychiatry; (2) medicine/surgery, occupational therapy, social work, and alcohol/drug counseling; or (3) medicine/surgery and chiropractic. Outside those combinations — including engineering and architecture together — separate registrations are required.
A Connecticut PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts.
No statutory malpractice-insurance minimum tied to PLLC formation itself was confirmed — your specific licensing board may separately require coverage as a condition of maintaining your license.
No. LLC Attorney does not form PLLCs, professional corporations, or other license-restricted professional entities in Connecticut or anywhere else. We form standard LLCs and corporations (including S-corp elections), provide registered agent service, and offer flat-fee attorney consultations if you need help confirming which entity your license allows.