Rental property LLCs in Connecticut

Local rental rules come first

Landlord address registries (each town chooses). Connecticut lets a town require the nonresident owner of rental real property to report a residential address to the tax assessor or another office the town designates. For an owner that is "a corporation, partnership, trust or other legally recognized entity," that is the residential address of the "agent in charge," meaning one who manages the property and collects rents, and the report must also give identifying information and the residential address of each "controlling participant," an individual with day-to-day financial or operational control (C.G.S. § 47a-6a(a), (b)). The address can't be a post office box, a change must be reported within 21 days, a violation is an infraction, and a town may set a civil penalty of up to $500 for a first violation and $1,000 for later ones (§§ 47a-6a, 47a-6b). Reports filed on or after October 1, 2023 are confidential (§ 47a-6a(e)). The section doesn't define "nonresident," so ask the assessor whether an LLC owned by people who live in town has to file. Waterbury runs such a registry through the Town Clerk: its form has a box for an LLC and asks for an agent's street address (no P.O. box) and contact details, and the page lists $25 per property, up to $50 per owner, with $10 per property for an address change (Waterbury Town Clerk; the page dates these fees from October 1, 2012). Separately, a landlord or its agent must tell each tenant in writing the name and address of the person authorized to manage the premises and the person authorized to receive notices, demands and service of process, and keep them current (§ 47a-6(a)).

Hartford: rental license. Hartford requires an active Rental License for each residential rental building of three or more units, and for hotels, motels, rooming houses and group living. Owner-occupied housing of three or fewer units is exempt (Municipal Code § 18-20(A)), and the Certificate of Apartment Occupancy that applies to other rentals "does not include one or two dwelling buildings" (City notice to owners). Applications are phased in by building size. The city sets an application window for each building size, at $60 plus $50 per unit; a license lasts at most four years (§ 18-29); and an application filed after its window carries a $1,000 penalty, so check the current window with the city (Hartford Rental Licensing Program). Each building needs its own application, and the fee includes an initial housing code and fire code inspection. For an LLC owner, the city's application form (the 10 to 39 unit version) asks for the managing member and the agent registered with the State, and a person reachable at any time for emergencies, with changes to that contact reported within 24 hours. Other changes to the application go in within 30 days, and the city's FAQ says an entity's application is signed by "a minimum of one (1) principal." On a transfer of the property, the FAQ says the license "shall automatically be transferred to a subsequent owner" and asks the current owner to notify the program, so tell Hartford when your deed to the LLC records.

Short-term rentals. Public Act 24-143, § 7, effective October 1, 2024, lets any municipality, by vote of its legislative body, adopt an ordinance requiring a license for short-term rental properties (furnished dwelling units rented for 30 days or less, other than hotels and bed and breakfasts) and regulating how they are used. The Office of Legislative Research reported in January 2026 that this was the only enacted provision specifically on short-term rentals in the 2024 and 2025 sessions (OLR 2026-R-0025), so rental permits, where they exist, come from towns. East Haven's ordinance, effective January 1, 2026, shows what that can mean for an LLC: rentals are "permitted in dwelling units owned by a limited liability company, trust, or S corporation only when every shareholder, partner, or member of the legal entity is a natural person," permits "do not run with the land and are not transferable or otherwise assignable," and rentals are capped at 150 days a year (Ordinance 1206, §§ 10-117(a), 10-121(k), 10-122; East Haven Planning and Zoning). Hartford's December 2022 housing plan says the city regulates short-term rentals through its zoning regulations, with a zoning permit for short-term room rentals and a special permit for longer stays, so read the current Zoning Regulations before listing (City of Hartford Affordable Housing Plan). The state's room occupancy tax is covered below.

Elsewhere in Connecticut. Rental rules are local. I couldn't open the official pages for New Haven or Stamford, so ask each city's housing or building office before the first lease, and ask your town clerk and assessor whether the town has a landlord address registry.

What the LLC protects, and what it doesn't

Connecticut's LLC Act says that a company's debt, obligation or other liability "is solely the debt, obligation or other liability of the company," and that a member or manager "is not personally liable, directly or indirectly, by way of contribution or otherwise," for it "solely by reason of being or acting as a member or manager" (C.G.S. § 34-251a(a)). It adds that a company's failure "to observe formalities relating to the exercise of its powers or management of its activities and affairs" is not a ground for imposing liability on a member or manager (§ 34-251a(b)).

• Guarantees still bind you. A personal guarantee you sign for a lender is your own promise, separate from the LLC's debt.
• Your own acts are yours. The shield applies "solely by reason of" being a member or manager, so it doesn't cover your own negligence, such as a repair you make yourself; ask a Connecticut attorney.
• It isn't insurance. The LLC still needs coverage that pays claims and defense costs.

One LLC, or one per property?

Separate LLCs keep one property's judgment away from the others, at $120 to form and an $80 annual report for each LLC, plus the deed paperwork for each property. Connecticut has no series-LLC option that I could find: in chapter 613a the word "series" appears only in § 34-279l ("classes or series of transferable interests") and in § 34-275(a)(3), which says a foreign company's home law governs "the liability of a series of the company." More: Should you have a separate LLC for each rental property?. Other states: All rental property LLC guides · Massachusetts · New York.

Form it where the property is, or register there

The simplest setup is a Connecticut LLC for Connecticut property. An LLC from another state "may not transact business in this state until it registers with the Secretary of the State" (C.G.S. § 34-275a(a)). It files a foreign registration certificate (the portal calls it the Foreign Registration Statement) for $120, then the same $80 annual report between January 1 and March 31, and must keep a registered agent in the state (Business.CT.gov; §§ 34-243u(a)(12), 34-247k(c), 34-243n(a)). The Act's list of activities that don't count as transacting business includes owning property "without more" and creating or acquiring mortgages, but it doesn't mention renting property to tenants, so ask a Connecticut attorney whether your rental needs registration (§ 34-275d(a)(7), (10)). An unregistered company can't maintain a lawsuit in Connecticut until it registers, but the failure doesn't impair its contracts or waive its members' limit on liability, and it appoints the Secretary of the State as its agent for service (§ 34-275a(b) to (d), (f)). It also owes the fees and taxes it would have paid and $300 for each month it transacted business without a certificate, unless it registered within 90 days after it started (§ 34-275a(g)).

What it costs the state

• Certificate of Organization: $120, including the appointment of the registered agent (Secretary of the State; C.G.S. § 34-243u(a)(3))
• Annual report: $80, filed online from January 1 to March 31; the first is due after January 1 and before April 1 of the year after the LLC is formed (Secretary of the State; §§ 34-243u(a)(15), 34-247k(c)). The Secretary's annual report FAQ says there is no additional fee or penalty for a late report, but the Secretary won't issue a Certificate of Legal Existence to an entity with a missing report and may dissolve one that is more than a year in default
• Business Entity Tax: none for tax periods beginning after December 31, 2018 (Department of Revenue Services, DRS; Public Act 19-117)
• Publication: none that I could find in chapter 613a; its only publication provision is the optional notice a dissolved LLC may publish to bar claims (§ 34-267d)
• Name reservation (optional): $60 (§ 34-243u(a)(1))
• Expedited service (optional): $50 per transaction, only if the option is offered at the end of the online filing; most online filings are accepted automatically (Secretary of the State)
• Change of registered agent or agent's address: $50. Interim notice of a new manager or member: $20. Amended annual report: $25. Certificate of Legal Existence: $50 (§§ 34-243u(a)(4), (a)(16), (b)(3), 34-247k(g))
• Certificate of reinstatement after dissolution: $120 (§ 34-243u(a)(11))
• Foreign LLC: $120 foreign registration certificate and the same $80 annual report (Business.CT.gov; § 34-243u(a)(12), (15))
• Conveyance tax on a deed and the controlling-interest tax: see the deed section below
• EIN: free from the IRS

Compare services: LLC services compared.

Forming the LLC, in order

1. Pick a name that contains "limited liability company," "LLC" or "L.L.C." and is distinguishable from the names on the Secretary of the State's records (C.G.S. § 34-243k). A $60 application reserves one.
2. Choose a registered agent: a Connecticut-resident individual or one of the entities § 34-243n(b) lists, such as a Connecticut corporation or LLC, with a place of business in the state (§ 34-243n(b), (e)).
3. File the Certificate of Organization online ($120). It states the name; the street and mailing addresses of the principal office; the registered agent; "the name, business address and residence address of at least one manager or member"; the LLC's email address; and its NAICS code. For good cause, such as a significant risk to personal security, the Secretary may accept a business address instead of a residence address, so decide whose address goes on it (§ 34-247(b)). The LLC is formed when the Secretary files the certificate (§ 34-247(d)).
4. Write an operating agreement. The Act counts an oral or implied agreement among the members, including a sole member, as the operating agreement, and § 34-247(b) doesn't ask for it with the certificate, so put yours in writing (§ 34-243a).
5. Get an EIN and open the LLC's bank account.
6. Calendar the annual report (January 1 to March 31) and register or license each rental with the town (above).

Forming the LLC doesn't move your deed

Putting your rental in the LLC takes a new deed, recorded with the town clerk of the town where the land lies. A conveyance of land must be in writing, signed for an LLC grantor "by a duly authorized person," acknowledged, and "attested to by two witnesses with their own hands," and it must give the grantee's current mailing address (C.G.S. § 47-5). A conveyance isn't "effectual to hold any land against any other person but the grantor and his heirs, unless recorded on the records of the town in which the land lies" (§ 47-10(a)).

• Conveyance tax. When the consideration is $2,000 or more, the tax is three-quarters of 1% to the state plus one-fourth of 1% to the town, 1% in all, paid to the town clerk by the person conveying the property at recording (C.G.S. §§ 12-494(a), 12-495). The state share is 1.25% for property used other than residentially (unimproved land excepted) and, for a residential estate of $800,000 or more, 1.25% on the part above $800,000 and 2.25% above $2.5 million (§ 12-494(b)). A targeted investment community may add up to one-fourth of 1% (§ 12-494(c)).
• A deed to your own LLC can be exempt. The tax doesn't apply to "transfers or conveyances to effectuate a mere change of identity or form of ownership or organization, where there is no change in beneficial ownership" (§ 12-498(a)(17)), which DRS lists as exemption code 20 on Form OP-236. The General Assembly's annotations to § 12-494 summarize a Connecticut Supreme Court holding (262 Conn. 659) that no tax was due when an individual deeded property to an LLC of which the individual was the sole member, because there was no consideration. A deed that changes who owns what, such as adding a partner or a relative, may not fit that language. DRS also says consideration includes "the amount of any liability to which the property is subject," so with a mortgage ask your attorney which basis to claim. Exempt deeds are stamped "No Conveyance Tax collected" (§ 12-496).
• File the return and list the members. DRS has Form OP-236 filed electronically through myCTREC, and a return that claims an exemption without a code "cannot be accepted by the town clerk." When the grantee is an LLC, a schedule lists the name, address and taxpayer identification number of each member (DRS Form OP-236I, lines 9 and 14).
• Selling the LLC later doesn't avoid the tax. Connecticut taxes the sale or transfer of a controlling interest, "more than fifty per cent of the capital, profits or beneficial interest," in an entity that holds an interest in Connecticut real property. The rate is 1.11% of the present true and actual value of that real property, payable by the seller. Transactions within six months of each other are presumed to be a series, the return is due by the end of the month after the transfer, and the same "mere change of identity" carve-out applies (C.G.S. §§ 12-638a to 12-638c).

Have a Connecticut attorney prepare the deed and the returns. After it records, update leases, rent payment instructions, deposits and insurance, and tell or re-apply to each town that licenses the property in the LLC's name.

Check the mortgage before you transfer

Federal law lets a lender enforce a due-on-sale clause, and a transfer to an LLC isn't one of the exceptions for 1–4 unit homes (12 U.S.C. § 1701j-3(d)). Fannie Mae allows a transfer to an LLC the borrower controls for loans it acquired on or after June 1, 2016 (Fannie Mae Servicing Guide D1-4.1-02). Ask your servicer in writing.

Insurance and taxes

Tell your insurer before title moves. For federal income tax, a single-member LLC is disregarded unless it elects corporate treatment (IRS), and Connecticut treats an LLC, "for purposes of taxes imposed by the laws of the state or any political subdivision thereof, in accordance with the classification for federal tax purposes" (C.G.S. § 34-243v).

• More than one member. DRS counts an LLC treated as a partnership as a pass-through entity. Every pass-through entity that does business in Connecticut or has Connecticut-source income "must file Form CT-1065/CT-1120SI, regardless of the amount of its income (loss)," electronically, by March 15 for a calendar-year entity, and it must pay income tax on behalf of its nonresident noncorporate members. The separate pass-through entity tax (CT-PET) is optional (DRS Composite Income Tax and Pass-Through Entity Tax pages).
• Out-of-state owners. For a nonresident, Connecticut counts items attributable to "the ownership or disposition of any interest in real property in this state" as Connecticut-source income (C.G.S. § 12-711(b)(1)(A)). Ask a Connecticut CPA about a nonresident return.
• Short-term rentals owe room occupancy tax. The tax is 15% of the rent for the first 30 consecutive days of occupancy in a hotel or lodging house, and the statute's "lodging house" includes a "furnished residence or similar accommodation" (C.G.S. §§ 12-407(a), 12-408(1)(B)). DRS says to register through myconneCT (a $100 fee, with no extra charge if you are registering for sales and use taxes) and to file Form OP-210 electronically by the last day of the month after each period, even when nothing was sold. A platform that meets the statute's threshold collects the tax on bookings it facilitates, and an operator that rents only through such platforms doesn't register (§ 12-408h; DRS Special Notice 2019(9)). A furnished rental contract of less than 90 days, month-to-month included, counts as a short-term rental for its first 30 days; contracts of 90 days or more, and rentals without furnishings, don't (SN 2019(9)). Ask DRS or a CPA about your listings.

Keeping each LLC in good standing

• File the annual report online from January 1 to March 31 ($80). It must name at least one member or manager with business and residence addresses, the registered agent, a valid email address and the NAICS code, and be current when signed (C.G.S. § 34-247k(a), (b)). If the named member or manager changes, file an interim notice ($20) no later than 30 days before the month the next report is due; other changes go in an amended annual report ($25) (§ 34-247k(f), (g)).
• If you skip it, the Secretary can dissolve the LLC. After more than a year in default the Secretary may email a notice to the address on file, and unless the LLC files within three months a certificate of dissolution by forfeiture follows; the same applies if the LLC has no registered agent (§ 34-267g(b), (c)). A dissolved LLC "continues in existence as an entity" but may only wind up or apply for reinstatement (§ 34-267g(f)), which takes the members' consent, a $120 certificate of reinstatement, penalties, the current annual report and an appointed agent (§ 34-267b(b)).
• Keep the registered agent in place: each LLC must "designate and maintain a registered agent in this state" (§ 34-243n(a)). Keep the email address on file current, since the Secretary's dissolution notices go there.
• Renew town registrations on their own clocks: Hartford's license every four years, Hartford application changes within 30 days, and a landlord registry address change within 21 days under § 47a-6a.

Before you file or transfer a property

• Attorney: the deed with two witnesses, the conveyance tax exemption, the controlling-interest tax, member disclosure on the return
• Servicer: is the transfer allowed?
• Insurance agent: named insured, coverage
• CPA: the composite return, a nonresident return, room occupancy tax
• Town: landlord address registry, Hartford rental license, short-term rental permit
• Calendar: January 1 to March 31 for the annual report; March 15 for the composite return; October 31, 2026 for Hartford three-unit buildings

Form it with Corpus

Corpus prepares and files your Certificate of Organization and includes the first year of registered-agent service. The Connecticut page shows the current price. Corpus isn't a law firm: the deed and conveyance tax return, the loan, taxes and town licenses are separate steps.

Sources

• Connecticut Uniform Limited Liability Company Act, C.G.S. ch. 613a (Corpus official text; Connecticut General Assembly, revised to January 1, 2025 with the 2026 Supplement, read 2026-10-24): § 34-243a, definitions: https://corpuslaw.us/code/546f3f39-170c-4d40-819c-9d4a4ac170d0 ; § 34-243k, name: https://corpuslaw.us/code/7717041a-987b-4cba-b66b-aec58c9f1b7d ; § 34-243n, registered agent: https://corpuslaw.us/code/442bc880-3024-4498-b270-e03368a0cfdc ; § 34-243u, fees: https://corpuslaw.us/code/949f5a09-344f-4d03-b6b0-49456b85afc1 ; § 34-243v, taxation: https://corpuslaw.us/code/4be232a3-87dd-4aaa-9849-b12ff0218fee ; § 34-247, certificate of organization: https://corpuslaw.us/code/8f8f44c1-f1e0-4b48-bade-72b103cc4693 ; § 34-247k, annual report: https://corpuslaw.us/code/e233853f-6329-4edf-ac2b-b1df167b1e04 ; § 34-251a, liability of members and managers: https://corpuslaw.us/code/d7975246-2494-4abf-bc82-9728e2a35a69 ; § 34-267b, reinstatement: https://corpuslaw.us/code/31353424-93ec-4b62-ac8e-0f6e25d368b4 ; § 34-267d, claims against a dissolved LLC: https://corpuslaw.us/code/da36aaf6-8a6e-4332-9e42-2be4f034cdab ; § 34-267g, dissolution by forfeiture: https://corpuslaw.us/code/d999ca50-08a7-4ea3-a0a7-cc8d2239b633 ; § 34-275, governing law: https://corpuslaw.us/code/a8b32bb1-662d-417c-8341-5b6effe61584 ; § 34-275a, foreign registration: https://corpuslaw.us/code/912903a5-9ec9-463f-8c0b-2b2eebbd51c0 ; § 34-275d, activities not transacting business: https://corpuslaw.us/code/ca1b78dc-446c-4737-b5d8-c8c8073e0832 ; § 34-279l, interest exchange: https://corpuslaw.us/code/54f52dc5-d456-4b21-8216-43b8db420dc9 ; Connecticut General Assembly: https://www.cga.ct.gov/current/pub/chap_613a.htm ; 2026 Supplement (§ 34-267g): https://www.cga.ct.gov/2026/sup/chap_613a.htm
• C.G.S. ch. 830, landlord and tenant, §§ 47a-6, 47a-6a, 47a-6b (Corpus official text): https://corpuslaw.us/code/8f84cdf2-b84c-4a28-8f41-0affebe52408 ; https://corpuslaw.us/code/52c0636f-1ba4-4aec-9702-a9402617118d ; https://corpuslaw.us/code/82559a96-2bf1-4bcb-884a-dd86b3e23d42 ; Connecticut General Assembly: https://www.cga.ct.gov/current/pub/chap_830.htm
• C.G.S. ch. 223, real estate conveyance tax, §§ 12-494, 12-495, 12-496, 12-498 (Corpus official text): https://corpuslaw.us/code/0dc1d5b4-4155-442d-a677-c76ea4bb5b2f ; https://corpuslaw.us/code/4878f04b-07ed-4f6c-9131-a73bc51e1fba ; https://corpuslaw.us/code/25017e6c-91c2-4d1f-85af-25cfab292e36 ; https://corpuslaw.us/code/abca9808-06b6-4ad3-ab15-13941d958d51 ; Connecticut General Assembly: https://www.cga.ct.gov/current/pub/chap_223.htm
• C.G.S. ch. 228b, controlling interest transfer tax, §§ 12-638a, 12-638b, 12-638c (Corpus official text): https://corpuslaw.us/code/021467f9-e397-4349-b67c-2fc6aa16100e ; https://corpuslaw.us/code/3cfb0037-d5d0-4d4f-991b-aab0b0a531d6 ; https://corpuslaw.us/code/eb6ced53-8d57-4ab2-a082-ddbb0d4c2fc7 ; Connecticut General Assembly: https://www.cga.ct.gov/current/pub/chap_228b.htm
• C.G.S. ch. 219, sales and use taxes, §§ 12-407, 12-408, 12-408h (Corpus official text): https://corpuslaw.us/code/9cf200fd-c4c6-4a85-b2a7-8fcdd8b57392 ; https://corpuslaw.us/code/78c8687d-d520-4b3f-af0f-663caaec9e40 ; https://corpuslaw.us/code/152c40d0-c983-4c41-a813-538445ddfed1 ; Connecticut General Assembly: https://www.cga.ct.gov/current/pub/chap_219.htm
• C.G.S. ch. 229, income tax, § 12-711, nonresident source income (Corpus official text): https://corpuslaw.us/code/9beabc8f-43c9-49a7-b2eb-928c191d8b00 ; Connecticut General Assembly: https://www.cga.ct.gov/current/pub/chap_229.htm
• C.G.S. ch. 821, land titles, §§ 47-5, 47-10 (Corpus official text): https://corpuslaw.us/code/c08eca3b-90ba-4d65-aa75-831e79132cdd ; https://corpuslaw.us/code/323ccf92-500d-4a96-a37c-cb71cfcf3c7b ; Connecticut General Assembly: https://www.cga.ct.gov/current/pub/chap_821.htm
• Public Act 24-143, § 7, short-term rental ordinances, codified as Conn. Gen. Stat. § 7-148qq (Corpus official text): https://corpuslaw.us/code/77fe12fd-bed9-41b7-8bb2-4a35af74ea27 ; Connecticut General Assembly, read 2026-10-24: https://www.cga.ct.gov/2024/act/pa/pdf/2024PA-00143-R00HB-05474-PA.pdf ; Office of Legislative Research, Recent Connecticut Legislation on Short Term Rental Properties, 2026-R-0025: https://www.cga.ct.gov/2026/rpt/pdf/2026-R-0025.pdf
• Connecticut Secretary of the State, Business.CT.gov: Domestic LLC forms and fees https://business.ct.gov/knowledge-base/articles/domestic-limited-liability-companies-forms-and-fees ; Foreign LLC forms and fees https://business.ct.gov/knowledge-base/articles/foreign-limited-liability-companies-forms-and-fees ; Expedited services https://business.ct.gov/knowledge-base/articles/expedited-services ; Overdue annual report https://business.ct.gov/knowledge-base/articles/annual-report/overdue-annual-report ; Annual report FAQ https://portal.ct.gov/-/media/SOTS/Business-Services/BSD-Forms/llc-2017/ANNUAL-REPORT-FREQUENTLY-ASKED-QUESTIONS.pdf
• Connecticut Department of Revenue Services: Business Entity Tax https://portal.ct.gov/drs/drs-forms/current-year-forms/business-entity-tax-return ; Room occupancy tax https://portal.ct.gov/drs/taxes/room-occupancy/tax-information ; Special Notice 2019(9), Room Occupancy Tax on Short-Term Rentals https://portal.ct.gov/-/media/DRS/Publications/pubssn/2019/SN-2019(9).pdf ; Real estate conveyance tax forms https://portal.ct.gov/drs/drs-forms/current-year-forms/real-estate-tax-forms ; Form OP-236I instructions https://portal.ct.gov/-/media/drs/forms/2023/estate/op-236i_1023.pdf ; Composite income tax https://portal.ct.gov/drs/taxes/composite-income-tax/tax-information ; Pass-through entity tax https://portal.ct.gov/drs/taxes/pass-through-entity/tax-information
• City of Hartford, Rental Licensing Program: Apply for a Rental License https://www.hartfordct.gov/Government/Departments/DDS/DDS-Services/Apply-for-a-Rental-License ; Notice to owners of rental properties https://www.hartfordct.gov/files/assets/public/v/1/development-services/licenses-inspections/li-documents/rental-licensing/notice-to-owners-of-rental-properties-updated-16-august-2023-final.pdf ; Overview of Municipal Code §§ 18-20 to 18-30 https://www.hartfordct.gov/files/assets/public/v/1/development-services/licenses-inspections/li-documents/rental-licensing/10-27-23-rlp-overview-presentation_for-website.pdf ; Application, buildings of 10 to 39 units https://www.hartfordct.gov/files/assets/public/v/1/development-services/licenses-inspections/li-documents/rental-licensing/2023-11-16/application-10-39-units-updated-16-august-2023-final.pdf ; Affordable Housing Plan (December 12, 2022) https://www.hartfordct.gov/files/assets/public/v/1/development-services/planning-zoning/pz-documents/plans-and-studies/ahp_report_final.pdf
• City of Waterbury, Town Clerk, Landlord Registration: https://www.waterburyct.org/services/town-clerk/nonresident-landowner
• Town of East Haven, Short-Term Residential Rentals: https://www.easthaven-ct.gov/434/Short-Term-Residential-Rentals-Ordinance ; Application page https://www.easthaven-ct.gov/433/Short-Term-Residential-Rentals-Applicati ; Ordinance No. 1206 https://easthaven-ct.gov/DocumentCenter/View/769/Municode-Ordinance-No-1206---Short-Term-Residential-Rentals-Ordinance-Adopted-TC-4-1-25-and-Approved-Mayor-4-4-25-1
• 12 U.S.C. § 1701j-3 (Corpus official text): https://corpuslaw.us/code/2fc8c7eb-0b53-4b5a-821a-477c5d2baf63
• Fannie Mae Servicing Guide D1-4.1-02: https://servicing-guide.fanniemae.com/svc/d1-4.1-02/allowable-exemptions-due-type-transfer
• IRS single-member LLCs: https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies ; get an EIN: https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number