5 months ago · Updated 3 days ago
The Kentucky LLC annual report costs $15 and is due by June 30. Reports can be filed from January 1 through June 30, online or by returning the report by mail or in person. A newly formed LLC files its first annual report in the calendar year after formation.
Missing June 30 creates a statutory ground for administrative dissolution, but it does not mean the LLC is automatically dissolved on July 1. Kentucky law requires notice and gives the entity 60 days from the date that notice is mailed to correct the ground before administrative dissolution.
What is the Kentucky LLC annual report fee and due date?
The Kentucky LLC annual report fee is $15, and the filing window runs from January 1 through June 30. The first report is due in the calendar year after formation. If a domestic LLC does not file, Kentucky must give notice and a 60-day opportunity to cure before administrative dissolution.
- What Is the Kentucky Annual Report?
- Who Must File?
- Kentucky LLC Annual Report Fee
- Kentucky Annual Report Due Date
- How to File Online — Step by Step
- What Information Is Required?
- What Happens If You Miss the Deadline?
- How to Reinstate a Dissolved Kentucky LLC
- Annual Report vs Other Annual Fees
- Kentucky Annual Report Filing Timeline
- Common Filing Mistakes
- Practical Filing Checklist
- Frequently Asked Questions
What Is the Kentucky Annual Report?
Under KRS 14A.6-010, Kentucky entities and foreign entities authorized to transact business in the Commonwealth file annual reports with current identifying, office and management information. For a manager-managed LLC, the statute specifically requires the name and business address of each manager.
Think of it as a yearly state-record check. Confirm the required information, make any permitted report updates, sign and date the report, and pay the applicable $15 fee. If you're still working through formation, our Kentucky LLC guide covers the state-specific formation sequence.
One thing worth understanding: your LLC is required to file even if it made no money, sat completely dormant, or had zero activity during the year. The state cares about your registration status, not your activity level.
Who Must File a Kentucky Annual Report?
The filing requirement covers nearly every registered business entity in Kentucky — both domestic and foreign.
| Entity Type | Required to File? | Annual Report Fee |
|---|---|---|
| Domestic LLC | Yes | $15 |
| Foreign LLC | Yes | $15 |
| Corporation (for-profit) | Yes | $15 |
| Nonprofit Corporation | Yes | $15 |
| Limited Partnership | Yes | $15 |
| Sole Proprietorship | Exempt | N/A |
| General Partnership | Exempt | N/A |
Sole proprietorships and general partnerships are exempt because they aren't separate legal entities from their owners — there's no state registration to maintain.
Foreign LLCs registered to do business in Kentucky must also file. If a foreign entity fails to file its annual report by June 30, the Kentucky Secretary of State can revoke its Certificate of Authority — the filing that allows it to legally operate in the state.
Kentucky LLC Annual Report Fee
That $15 fee is one of the lowest annual report costs in the country. Most states charge significantly more — and some combine the annual report with a franchise tax or minimum tax that pushes the real compliance cost into the hundreds.
Kentucky keeps it clean. There's no franchise tax at the SOS level. Separate from the annual report, the LLET (Limited Liability Entity Tax) carries a $175 minimum for many small subject entities and is filed directly with the Kentucky Department of Revenue — not the Secretary of State. These are different obligations handled by different agencies.
What the $15 Fee Does — and Does Not — Cover
This annual-report charge is intentionally narrow. It pays for the Secretary of State filing; it does not bundle Kentucky tax obligations, registered-agent services or office-change filings into one price.
| Kentucky Item | Current Amount | Separate from Annual Report? |
|---|---|---|
| Annual Report | $15 | No — this is the report fee itself. |
| Amended Annual Report | $15 | Yes — used when amending the last filed report. |
| Registered agent / office change | $10 | Yes — separate statement of change. |
| Principal office change | $10 | Yes — separate statement of change. |
| Reinstatement penalty | $100 | Yes — applies after administrative dissolution, plus delinquent report fees. |
| LLET | $175 minimum for many small subject entities | Yes — Kentucky Department of Revenue tax. |
This separation matters because a $15 Secretary of State filing does not mean the LLC's total annual Kentucky cost is $15. For a complete budget, use our Kentucky LLC cost guide.
Kentucky Annual Report Due Date
The June 30 deadline applies to every registered entity — domestic LLCs, foreign LLCs, corporations, nonprofits, and limited partnerships. It doesn't shift based on your formation date or fiscal year. Whatever month you formed your LLC, June 30 is your deadline every year going forward.
First-Year Exception
If your LLC was formed in 2025, your first annual report is due between January 1 and June 30, 2026. An LLC formed on December 31, 2025 still doesn't owe its first report until 2026 — the same window as one formed in January 2025. This trips up a lot of first-year owners who assume they need to file in the year they formed.
Can You File the Kentucky Annual Report Late?
You can still correct a missed filing before administrative dissolution if you act within the statutory notice period. Kentucky's current fee schedule does not list a separate annual-report late fee; the serious consequence is the dissolution process itself.
If the ground is corrected within 60 days from the mailing of the Secretary of State's notice, administrative dissolution can be avoided. If it is not corrected, the Secretary of State may file a certificate of dissolution. The entity then continues its existence only for winding up and liquidating its affairs unless it later qualifies for reinstatement.
State Reminder — Don't Count on It
Kentucky uses annual-report postcards in its filing workflow, but the filing duty exists whether or not a reminder reaches you. Treat state mail as a convenience rather than your primary compliance system.
Set your own calendar reminder in January. File by May or early June at the latest. There's no benefit to waiting until the last week of the month.
How to File the Kentucky Annual Report Online
Kentucky allows annual reports to be filed online or by returning the report by mail or in person. Online filing is usually the most convenient route because you can work from the current entity record and submit electronically, but do not promise a universal completion time or instant acceptance.
Go to the FastTrack Annual Report Portal
Navigate to the state filing office's annual report filing system at sos.ky.gov. Look for the "Annual Report" section under Business Filings. This is where all online annual report submissions originate — the same portal used for LLC formation filings.
Search for Your LLC
Enter your organization ID number or your LLC's name in the search field. Using the ID is more reliable — if you're searching by name, leave off "LLC" or "L.L.C." to get broader results. Click your LLC when it appears in the search results.
Review and Confirm Your Information
Review the entity name, principal office, registered office/agent and the management information presented for your LLC. Kentucky allows necessary annual-report management-information updates through the report workflow. If the principal office or registered agent/office itself has changed, use the applicable statement-of-change process rather than relying on the annual-report postcard.
Sign and Complete the Review Tab
On the final "Review and File" tab, confirm all the information looks correct. Add your electronic signature. Click "Proof Certificates/Pay" to proceed to payment — this is where the $15 fee is collected.
Pay the $15 Fee and Submit
Pay the applicable $15 filing fee through the state's payment workflow. After submission, save the filing confirmation or a copy of the accepted report with the LLC's compliance records and verify the public record if you made an important update.
Filing by Mail
Mail filing is also available. Print the annual report form from the SOS website, complete it, sign and date it, and send it with a $15 check or money order made payable to the Kentucky State Treasurer to:
P.O. Box 718
Frankfort, KY 40602
Current business-filings office: 1025 Capital Center Drive, Suite 201, Frankfort, KY 40601
Phone: (502) 564-3490
For paper filing, use the current form and confirm the current delivery instructions before mailing or hand-delivering the report. Keep a copy of what you submit and later verify the organization's public record.
What Information Is Required on the Annual Report?
The Kentucky annual report is a short administrative form — no financial figures, no balance sheets. Here's what you'll need to confirm or update:
What Happens If You Miss the Kentucky Annual Report Deadline?
The safest way to understand the process is by legal stage rather than by guessing calendar dates:
What Administrative Dissolution Actually Means
KRS 14A.7-020 says an administratively dissolved entity continues its existence, but it cannot carry on ordinary business except activity necessary to wind up and liquidate its affairs. The statute also says administrative dissolution does not terminate the authority of the registered agent.
Foreign LLCs are different. A foreign entity that fails to file can have its Kentucky certificate of authority revoked; Kentucky does not dissolve the LLC in its home state.
How to Reinstate an Administratively Dissolved Kentucky LLC
Kentucky permits reinstatement after administrative dissolution when the entity satisfies KRS 14A.7-030. The statute allows an application at any time after the effective date of dissolution, except an entity that has already taken the necessary steps to wind up/liquidate and notify claimants is prohibited from reinstatement.
Reinstatement Costs and Required Items
Eliminate the dissolution ground
Bring the annual-report deficiency and any other dissolution grounds into a condition that can be cured.
Complete the reinstatement application
The application identifies the entity, its dissolution date and the statutory representations needed for reinstatement.
Satisfy the Kentucky Department of Revenue requirement
KRS 14A.7-030 requires a certificate stating that taxes owed by the entity have been paid. The Secretary of State's current guidance says its office can request the letter on the entity's behalf unless the entity chooses to obtain and submit it itself.
Pay the reinstatement penalty and delinquent-report fees
Current Secretary of State fees include a $100 reinstatement penalty. You also must include the applicable filing fee for each delinquent annual report.
Annual Report vs Other Kentucky LLC Annual Fees
One thing that confuses a lot of Kentucky LLC owners: there are two separate annual financial obligations for LLCs, and they go to two completely different agencies.
| Obligation | Fee | Due Date | Filed With | What It Is |
|---|---|---|---|---|
| Annual Report | $15 | June 30 | Kentucky Secretary of State | Administrative compliance filing — confirms your LLC is active |
| LLET (minimum) | $175 minimum for many small subject entities | For a calendar-year entity, generally the 15th day of the fourth month after year-end | Kentucky Dept. of Revenue | Separate entity-level tax; exemptions and classifications can change treatment |
The annual report goes to the Secretary of State by June 30. LLET is administered by the Department of Revenue, and the return deadline depends on the entity's tax year and classification; for a calendar-year entity the return is generally due on the 15th day of the fourth month after year-end. They are separate filings with different purposes.
Many owners see the $15 Secretary of State fee and overlook LLET. A standard small for-profit LLC subject to LLET often faces the $175 minimum, but statutory exemptions and different tax classifications exist. For the full cost picture, see our Kentucky LLC cost breakdown.
Kentucky Annual Report Filing Timeline
The fixed dates are January 1 and June 30. After a missed deadline, the next legally important date is the date the Secretary of State mails the dissolution notice — not a guessed July, August or September date.
Common Kentucky Annual Report Mistakes
Most filings go smoothly, but certain errors come up repeatedly — especially for first-year LLCs and owners handling their own compliance.
For multiple entities, keep one consolidated compliance calendar so annual-report deadlines are not mixed with tax or license deadlines.
Practical Filing Checklist
$15 standard fee. January 1–June 30 filing window. A newly formed LLC first files in the next calendar year. Missing June 30 creates a ground for administrative dissolution, but Kentucky must send notice and provide a 60-day opportunity to cure before dissolution. Reinstatement, when available, carries a $100 penalty plus delinquent annual-report fees and requires the tax confirmation described in KRS 14A.7-030.
Frequently Asked Questions
Fee, Deadline and Filing Questions
How much is the Kentucky LLC annual report fee?
The Kentucky LLC annual report fee is $15 per year. This flat fee applies to all entity types — domestic LLCs, foreign LLCs, corporations, nonprofits, and limited partnerships all pay the same $15. A qualifying veteran-owned business organized after August 1, 2018 is exempt from the annual-report filing fee for its first four years, but the report and deadline still apply.
When is the Kentucky annual report due?
The Kentucky annual report is due by June 30 every year. The filing window opens January 1 — you can file any time between January 1 and June 30. New LLCs don't file in their formation year; the first report is due in the year following formation. An LLC formed December 2025 owes its first annual report by June 30, 2026.
What happens if I miss the Kentucky annual report deadline?
Missing June 30 creates a ground for administrative dissolution. The Secretary of State must notify the entity, and Kentucky law gives it 60 days from the mailing of that notice to correct the ground before administrative dissolution. The current reinstatement penalty is $100 plus the filing fee for each delinquent annual report.
How do I file a Kentucky annual report online?
File through Kentucky's online annual-report workflow, locate the correct entity record, confirm the required information, sign/date the report and pay the applicable $15 fee. Save your filing confirmation or accepted report and verify the entity record afterward.
Changes, Dormant LLCs and Reinstatement
Can I change my registered agent on the Kentucky annual report?
Do not use the annual-report postcard to change the registered agent/office or principal office. Kentucky directs those changes to the applicable Statement of Change; the current fee schedule lists $10 for each type of statement.
Does a dormant or inactive Kentucky LLC need to file an annual report?
Yes. Every registered LLC in Kentucky must file an annual report regardless of activity level. An LLC with zero revenue, no employees, or no transactions during the year still owes the $15 annual report by June 30. The state's filing requirement is based on registration status, not business activity.
How do I reinstate a dissolved Kentucky LLC?
To seek reinstatement, satisfy KRS 14A.7-030, including the Kentucky Department of Revenue tax certificate, the reinstatement application, the $100 reinstatement penalty and the current filing fee for each delinquent annual report. Kentucky's current annual-report guidance explains how the Secretary of State can request the tax letter on the entity's behalf.
Taxes, Filing Location and Veteran Rules
Is there a franchise tax in Kentucky for LLCs?
The Secretary of State annual report is not Kentucky's LLET. Many small for-profit entities subject to LLET pay the $175 minimum when either total gross receipts or total gross profits is $3 million or less. LLET is administered by the Department of Revenue and has a separate tax-return deadline based on the entity's tax year and classification.
Where is the Kentucky annual report filed?
The Kentucky annual report is filed with the Secretary of State, online or by returning the report by mail or in person. The current general Business Filings contact lists 1025 Capital Center Drive, Suite 201, P.O. Box 718, Frankfort, KY 40602. LLET is filed separately with the Kentucky Department of Revenue.
Does Kentucky waive the annual report fee for veterans?
Kentucky's statute exempts a qualifying veteran-owned business organized after August 1, 2018 from the annual-report filing fee for the first four years after initial organization. The filing requirement and deadline still apply. A separate statute also provides specified formation-document fee exemptions for qualifying veteran-owned businesses.