How to Convert Your Mobile Developer LLC to C-Corp in Connecticut (2026)

As your mobile app development business in Connecticut grows, converting from an LLC to a C-Corp might become necessary. This guide outlines the process for 2026, covering key considerations and steps to ensure a smooth transition. Lovie can help automate this complex process, ensuring compliance and accuracy every step of the way.

When to Convert

Conversion Steps

  1. Develop a Conversion Plan: Outline the reasons for conversion, assess the impact on your business, and create a timeline for the process. Consider consulting with legal and tax professionals.
  2. Approve the Conversion: Hold a formal meeting of LLC members to approve the conversion to a C-Corp. Document the decision in meeting minutes.
  3. File Articles of Incorporation: File Articles of Incorporation with the Connecticut Secretary of the State to create your C-Corp. This requires providing information about your corporation's name, registered agent, and authorized shares. The filing fee is $250 as of 2024, but this may change by 2026.
  4. Obtain an EIN: Apply for a new Employer Identification Number (EIN) from the IRS for your C-Corp. This is required for tax purposes and is free to obtain.
  5. Transfer Assets and Liabilities: Transfer all assets and liabilities from your LLC to the newly formed C-Corp. This includes bank accounts, contracts, and intellectual property related to your mobile apps. Ensure proper documentation for all transfers.
  6. Notify Relevant Parties: Inform all relevant parties, including clients, vendors, and financial institutions, about the conversion and the change in business entity. Update your Apple and Google developer accounts.
  7. Comply with Ongoing Requirements: Ensure your C-Corp complies with all ongoing requirements, including filing annual reports with the Connecticut Secretary of the State ($150 filing fee as of 2024), paying business entity tax ($250), and adhering to all applicable state and federal tax regulations. Lovie can automate these compliance tasks.

Start your formation with Lovie — $20/month, everything included.