Kentucky: annual report deadlines, fees and closing a business
For LLCs and corporations registered in Kentucky. Facts last verified against the official pages linked below.
Find my exact due date File on the official Kentucky site
At a glance
| Entity | Annual report due | Fee | Late |
|---|---|---|---|
| LLC (annual report) | Between January 1 and June 30 each year; the first report is due between January 1 and June 30 of the year after the LLC was organized (KRS 14A.6-010(3)) | $15. A veteran-owned business organized after August 1, 2018 is exempt from the fee for its first four years (the filing is still required) | No separate late fee found on the pages read. |
| Corporation (annual report) | Between January 1 and June 30 each year; the first report is due between January 1 and June 30 of the year after the corporation was organized (KRS 14A.6-010(3)) | $15. A veteran-owned business organized after August 1, 2018 is exempt from the fee for its first four years (the filing is still required) | No separate late fee found on the pages read. |
LLC (annual report)
- Due: Between January 1 and June 30 each year; the first report is due between January 1 and June 30 of the year after the LLC was organized (KRS 14A.6-010(3)).
- Fee: $15. A veteran-owned business organized after August 1, 2018 is exempt from the fee for its first four years (the filing is still required).
- Late: No separate late fee found on the pages read.
- If you miss it: Domestic entities that do not file by June 30 are administratively dissolved and are inactive and in bad standing until they reinstate. To reinstate: file a Reinstatement Application; the Secretary of State requests letters of good standing from the Department of Revenue and (for profit companies) the Division of Unemployment Insurance; pay any delinquent filing fees. The statute sets a $100 reinstatement penalty. Foreign entities that do not file have their certificate of authority revoked.
- To close it: File Articles of Dissolution (a foreign LLC files a Certificate of Withdrawal, $40). See the closing steps below.
Sources: KY Secretary of State: annual reports read 2026-10-20 · KRS 14A.6-010 (annual report timing) read 2026-10-20 · KRS 14A.2-060 (fees: $15 annual report; $100 reinstatement penalty) read 2026-10-20 · KY Secretary of State: voluntary dissolution read 2026-10-20 · verified 2026-10-20
Corporation (annual report)
- Due: Between January 1 and June 30 each year; the first report is due between January 1 and June 30 of the year after the corporation was organized (KRS 14A.6-010(3)).
- Fee: $15. A veteran-owned business organized after August 1, 2018 is exempt from the fee for its first four years (the filing is still required).
- Late: No separate late fee found on the pages read.
- If you miss it: Domestic entities that do not file by June 30 are administratively dissolved and are inactive and in bad standing until they reinstate. To reinstate: file a Reinstatement Application; the Secretary of State requests letters of good standing from the Department of Revenue and (for profit companies) the Division of Unemployment Insurance; pay any delinquent filing fees. The statute sets a $100 reinstatement penalty. Foreign entities that do not file have their certificate of authority revoked.
- To close it: File Articles of Dissolution (a foreign corporation files a Certificate of Withdrawal, $40). See the closing steps below.
Sources: KY Secretary of State: annual reports read 2026-10-20 · KRS 14A.6-010 (annual report timing) read 2026-10-20 · KRS 14A.2-060 (fees: $15 annual report; $100 reinstatement penalty) read 2026-10-20 · KY Secretary of State: voluntary dissolution read 2026-10-20 · verified 2026-10-20
Good to know
Address changes are not made on the postcard.
You cannot change the principal office or registered agent/office on the annual report postcard; file a Statement of Change instead.
Source: KY Secretary of State: annual reports read 2026-10-20 · verified 2026-10-20
Kentucky business taxes
We have not compiled Kentucky business tax thresholds or due dates yet. Start at Kentucky Department of Revenue (state taxes: not yet researched). This page covers annual report or periodic filing rules only; tax details are not yet researched.
Closing a Kentucky business: step by step
Do the federal steps on the closing checklist too. State-specific steps:
- File Articles of Dissolution (or a Certificate of Withdrawal)
Kentucky requires business entities to formally dissolve: a domestic entity files Articles of Dissolution and a foreign entity files a Certificate of Withdrawal. Forms are on the Secretary of State's site.
Source: KY Secretary of State: voluntary dissolution read 2026-10-20 · verified 2026-10-20 - Check other agencies
The Secretary of State recommends contacting the IRS, the Kentucky Department of Revenue, the Kentucky Department of Unemployment Insurance, the County Clerk's office and any licensing agency, and says this list is not complete.
Source: KY Secretary of State: voluntary dissolution read 2026-10-20 · verified 2026-10-20
Not yet researched for Kentucky
- Articles of Dissolution filing fee
- Kentucky Department of Revenue taxes and tax closing steps
- late fee, if any (none found)
These items are left out on purpose until they can be confirmed on an official page.
Official links
- Kentucky Secretary of State, Business Filings
- Kentucky Secretary of State online annual report (linked from the annual reports page)
- Kentucky Department of Revenue (state taxes: not yet researched)
Beware of mail asking you to pay to file your annual report: see scam mailers.