Kentucky asks every entity doing business in the state to file an annual report with the Secretary of State. The report is short, the fee is small and the deadline is clear. The risk is in missing it, because Kentucky dissolves domestic entities that do not file. Searching, formation and contacts are in our Kentucky office guide. This page covers the yearly report.
Who has to file?
Corporations, both profit and nonprofit, and LLCs all file. So do limited partnerships and foreign entities registered to do business in Kentucky. The state describes it as a requirement for all entities conducting business in the Commonwealth.
A new entity does not file in its first calendar year. The first report is due by June 30 of the year after formation. An LLC formed in September would first file by the following June 30.
| Fee | LLC: $15; corporation: $15 (sos.ky.gov, checked ) |
|---|---|
| When it is due | Annual report due June 30 each year (filing window January 1 to June 30). First report due June 30 of the year after formation. (sos.ky.gov, checked ) |
| If you file late | No dollar late fee found. Missing June 30 makes the entity inactive and in bad standing; domestic entities are administratively dissolved, foreign entities have authority revoked. Reinstatement penalty $100 for domestic corporations, LLCs and limited partnerships, plus delinquent filings and tax clearance letters. (sos.ky.gov, checked ) |
| Where to file | sos.ky.gov/bus/business-filings/OnlineServices/Pages/default.aspx (sos.ky.gov, checked ) |
| Processing time | Usually same day, up to three business days (not annual reports). Certified copy requests within three business days. (sos.ky.gov, checked ) |
What is the fee and when is it due?
The fee is $15. The due date is June 30, and the filing window opens January 1. The report must be signed, dated and paid when you send it. An amended annual report, for fixing something after you filed, also costs $15.
Say your LLC was formed in the autumn of one year. Its first report is due by June 30 of the next year. A report filed that March is early and counts. One filed on July 2 is late. Because the window is six months long, there is little reason to wait.
How do you file it?
You have two ways.
- Online, through the Secretary of State's online services, using the business entity search to find your record.
- On paper. Print the report and return it by mail or in person.
The report asks you to confirm the principal office and the registered agent and office. A first time filer submits the names and addresses of officers, directors, members, managers or trustees. A returning filer confirms them and makes changes. The report is only an update of company information, with no financial details.
The postcard you receive cannot change the principal office or registered agent. Those changes need a statement of change. Our guide to changing a registered agent shows the usual steps.
What happens if you miss June 30?
A domestic entity that does not file by June 30 is administratively dissolved. Until it reinstates, it is inactive and in bad standing. Foreign entities lose their certificate of authority.
Every status word Kentucky uses is explained in our Kentucky office guide.
To reinstate a domestic entity, file a Reinstatement Application. Reinstatement carries a $100 penalty for domestic corporations, LLCs and limited partnerships. The Secretary of State will ask the Department of Revenue for a letter of good standing for you, and for profit companies also the Division of Unemployment Insurance. You can get those letters yourself instead. Once both arrive, the office processes the application.
How do you confirm it was filed?
Look the entity up in the business entity search. An active record means it is not dissolved. The status page explains that inactive records are either in good or bad standing, and inactive with bad standing means the report was not filed or the agent resigned.
For the paper that shows standing, Kentucky issues a Certificate of Existence or Authorization. Our annual report guide compares states. If you want help, you can ask our private filing service. State fees are separate, and you can file with the Secretary of State yourself. The office phone is (502) 564-3490.
Sources
- www.sos.ky.gov/bus/business-filings/Pages/Fees.aspx: report fee. Checked .
- www.sos.ky.gov/bus/business-filings/Pages/Annual-Reports.aspx: report due date, late penalty. Checked .
- www.sos.ky.gov/bus/business-filings/OnlineServices/Pages/default.aspx: online filing. Checked .
- www.sos.ky.gov/bus/business-filings/Pages/FAQs.aspx: processing time. Checked .