Kentucky annual report & compliance · Reviewed November 2026
Kentucky Annual Report Filing
Kentucky corporations, LLCs, and other registered entities file an annual report by June 30 and pay $15. The report can be filed beginning January 1. Nonprofit corporations should confirm whether the same annual report applies to their entity type.
At a glance
Who must file in Kentucky
Domestic and foreign corporations, LLCs, limited partnerships, and other registered entities in Kentucky.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
Kentucky annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | June 30 | $15 | — |
| LLC | June 30 | $15 | — |
| Nonprofit corporation | June 30 | Confirm with the Secretary of State | — |
How to file the Kentucky annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the Kentucky Secretary of State, Business Filings. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the Kentucky report is late?
A late Kentucky annual report can lead to penalties and administrative dissolution or revocation.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
Kentucky filing notes
Kentucky has one of the lowest annual report fees in the country. The flat $15 fee applies to most entities, and the filing window opens January 1.
The annual report is an information filing, not the Kentucky Limited Liability Entity Tax return. Entities with Kentucky income or employees may have separate tax obligations even after the annual report is filed.
Kentucky annual report questions
Official Kentucky resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the Kentucky Secretary of State, Business Filings or your professional adviser before filing.