Kentucky Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the Kentucky Secretary of State, Business Filings and other official sources listed below

Short answer: Kentucky LLCs file the Annual Report each year (between January 1 and June 30 of each year; fee $15). Corporations: between January 1 and June 30 of each year, fee $15.

Kentucky annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (optional)

Kentucky · LLC

Annual Report: Between January 1 and June 30 of each year

State fee: $15
If you file late: None. KRS 14A.2-060 sets no late-filing fee; the consequence is administrative dissolution

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 6 official sources: [1] sos.ky.gov [2] apps.legislature.ky.gov [3] apps.legislature.ky.gov [4] apps.legislature.ky.gov [5] apps.legislature.ky.gov [6] apps.legislature.ky.gov

Kentucky LLC: Annual Report

Due: Between January 1 and June 30 of each year
How often: Every year
First report: Between January 1 and June 30 of the year following the calendar year in which the LLC was organized
Filing window: Filing opens January 1
State fee: $15 — Per KRS 14A.2-060(2)(a), online or by mail/in person. Veteran-owned businesses organized after August 1, 2018 are exempt from the fee for their first four years (still must file)
Late fee: None. KRS 14A.2-060 sets no late-filing fee; the consequence is administrative dissolution
Grace period: After the June 30 due date, SOS sends notice; the entity has 60 days from the date the notice was mailed to file before dissolution (KRS 14A.7-020(2))
Dissolution: SOS may commence administrative dissolution if the annual report is not delivered by the June 30 due date (KRS 14A.7-010(1)(a)); if not cured within 60 days after the notice is mailed, SOS signs a certificate of dissolution (KRS 14A.7-020). SOS page: domestic entities that fail to file by June 30 are administratively dissolved and in bad standing until reinstated
Reinstatement: Reinstatement application with $100 reinstatement penalty (KRS 14A.2-060(1)(j)) plus $15 for each delinquent annual report, and a Department of Revenue certificate that all taxes are paid (SOS can request it); reinstatement relates back to the dissolution date (KRS 14A.7-030). Not available if the entity has wound up

Sources: [1] sos.ky.gov · [2] apps.legislature.ky.gov · [3] apps.legislature.ky.gov · [4] apps.legislature.ky.gov · [5] apps.legislature.ky.gov · [6] apps.legislature.ky.gov

Kentucky corporation: Annual Report

Due: Between January 1 and June 30 of each year
How often: Every year
First report: Between January 1 and June 30 of the year following the calendar year of incorporation
Filing window: Filing opens January 1
State fee: $15 — Per KRS 14A.2-060(2)(a); same veteran-owned business exemption for the first four years
Late fee: None. No statutory late fee; consequence is administrative dissolution
Grace period: 60 days from the date the SOS notice is mailed to cure (KRS 14A.7-020(2))
Dissolution: SOS may commence administrative dissolution if the report is not delivered by June 30 (KRS 14A.7-010(1)(a)); dissolved if not cured within 60 days after notice is mailed (KRS 14A.7-020)
Reinstatement: Reinstatement application with $100 reinstatement penalty plus $15 per delinquent annual report; requires a Department of Revenue tax-paid certificate AND, for business corporations, an Office of Unemployment Insurance certificate that all employer contributions are paid (KRS 14A.7-030(1)(d),(f)). SOS will request the letters on the entity's behalf

Sources: [1] sos.ky.gov · [2] apps.legislature.ky.gov · [3] apps.legislature.ky.gov · [4] apps.legislature.ky.gov · [5] apps.legislature.ky.gov · [6] apps.legislature.ky.gov

Kentucky nonprofit corporation: Annual Report

Due: Between January 1 and June 30 of each year
How often: Every year
First report: Between January 1 and June 30 of the year following the calendar year of incorporation
Filing window: Filing opens January 1
State fee: $15 — KRS 14A.6-010 and 14A.2-060(2)(a) apply to all entities including nonprofit corporations: $15
Late fee: None stated
Grace period: 60 days from mailing of SOS notice
Dissolution: Same as other entities: administrative dissolution after notice and 60 days (KRS 14A.7-010, 14A.7-020)
Reinstatement: $100 reinstatement penalty plus $15 per delinquent report and Department of Revenue certificate (UI certificate required only for business corporations)

Sources: [1] apps.legislature.ky.gov · [2] apps.legislature.ky.gov · [3] apps.legislature.ky.gov

Kentucky franchise, privilege and minimum taxes

Limited Liability Entity Tax (LLET) - filed on Form 720 (C corps), Form PTE (S corps/partnerships incl. multi-member LLCs) or Form 725 (single-member LLC owned by an individual) (Kentucky Department of Revenue) — $175 minimum per taxable year if total gross receipts or total gross profits are $3 million or less; above $6 million, lesser of 0.095% of KY gross receipts or 0.75% of KY gross profits (sliding scale between $3M and $6M). Applies to corporations, LLCs (including single-member LLCs), S corps, LPs and LLPs; not sole proprietorships or general partnerships. Due: With the Kentucky income/LLET return: April 15 for calendar-year filers (15th day of the 4th month after a fiscal year end). Pays only the $175 minimum if total gross receipts or total gross profits are $3,000,000 or less (KRS 141.0401)

Foreign (out-of-state) LLCs and corporations registered in Kentucky

LLC: Same annual report, June 30 deadline and $15 fee as domestic (KRS 14A.6-010 applies to foreign entities authorized to transact business). Failure to file leads to revocation of authority; must file a new application for certificate of authority to requalify
Corporation: Same annual report, June 30 deadline and $15 fee as domestic; certificate of authority revoked for failure to file, requalification required

Other Kentucky business tax deadlines

Individual income tax return (calendar year): April 15 (fiscal-year: 15th day of the 4th month after year end). Source
Partnership / S corporation return: Form PTE (S corporations and partnerships, with LLET) due on or before the 15th day of the 4th month after the close of the accounting period (April 15 for calendar-year entities), not the federal March 15. Source
Corporate income/franchise tax return: Form 720 (corporation income tax and LLET) due April 15 for calendar-year corporations; 15th day of the 4th month after fiscal year end. Source
Sales tax returns: monthly — Return and tax due on or before the 20th day of the month following each calendar month (KRS 139.540, 139.550); quarterly — Quarterly returns due the 20th of the month following the quarter (Apr 20, Jul 20, Oct 20, Jan 20) per DOR tax calendar; annual — Annual returns due January 20 per DOR tax calendar. Source
Unemployment insurance wage reports: Quarterly wage and tax reports and payments due by the last day of the month following the quarter (Apr 30, Jul 31, Oct 31, Jan 31); next business day if on a weekend/holiday. Source

Put these and your federal deadlines on one calendar with the filing deadline tracker.

Good to know

Kentucky annual report is due June 30 for every entity regardless of formation date; no report in the formation year.
Every LLC (including single-member LLCs) and corporation owes at least $175 LLET each year to the Department of Revenue, separate from the $15 SOS annual report.
No late fee on the annual report, but reinstatement after dissolution costs $100 plus $15 per missed report and requires tax clearance letters.
Foreign entities that miss the report have their certificate of authority revoked and must requalify (new application) rather than reinstate.
Kentucky UI launched a new employer tax portal (KUIP) in August 2026.

Kentucky annual report FAQ

When is the Kentucky LLC annual report due?

Annual Report: Between January 1 and June 30 of each year. First report: Between January 1 and June 30 of the year following the calendar year in which the LLC was organized. Use the calculator on this page with your formation date to get the exact date.

How much is the Kentucky annual report fee?

LLC: $15 (Per KRS 14A.2-060(2)(a), online or by mail/in person. Veteran-owned businesses organized after August 1, 2018 are exempt from the fee for their first four years (still must file)). Corporation: $15 (Per KRS 14A.2-060(2)(a); same veteran-owned business exemption for the first four years). Nonprofit corporation: $15. These are state fees; portal or card fees may apply.

What happens if I file my Kentucky annual report late?

LLCs: None. KRS 14A.2-060 sets no late-filing fee; the consequence is administrative dissolution. SOS may commence administrative dissolution if the annual report is not delivered by the June 30 due date (KRS 14A.7-010(1)(a)); if not cured within 60 days after the notice is mailed, SOS signs a certificate of dissolution (KRS 14A.7-020). SOS page: domestic entities that fail to file by June 30 are administratively dissolved and in bad standing until reinstated. Corporations: None. No statutory late fee; consequence is administrative dissolution.

Where do I file the Kentucky annual report?

With the Kentucky Secretary of State, Business Filings, online at web.sos.ky.gov/FastTrack/Arp_Search.aspx.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the Kentucky Secretary of State, Business Filings before filing.