Kentucky Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Secretary of State

The Capitol Building

700 Capital Avenue, Suite 152
Frankfort, KY 40601

(502) 564-3490

FAX: (502) 564-5687

http://sos.ky.gov/

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Kentucky Department of Revenue
501 High Street
Frankfort, KY 40601

(502) 564-8139

FAX: (502) 564-3875

http://revenue.ky.gov/

Kentucky State Statutes

To research the State Statutes for Kentucky Corporations, click here.

To research the State Statutes for Kentucky LLCs, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

The fee to file the domestic or foreign Annual Report is $15.

 

Forms:

Annual Statement (Online) - File Annual Report Online
Annual Statement (Paper) - SoS mails forms to principal office/address of record

 

Due Date:

 

Annual Statements must be filed with the Secretary of State annually by the last day of June.

 

Corporation Tax Returns

Tax:

The income tax rate is 4% of the first $50,000 of taxable net income; 5% of the amount of taxable net income in excess of $50,000, but not in excess of $100,000; and 6% of the amount of taxable net income in excess of $100,000. There is also a $175 minimum limited liability entity tax (LLET).

 

Forms:

Form 720 - 2010 Corporation Income Tax Return (instructions)

Form 720S - 2010 S Corporation Income Tax Return (instructions)
Corporate Tax Forms - Current Corporation Income Tax Forms and Schedules

 

Due Date:

 

Taxes due by April 15th, or the 15th day of the 4th month following close of fiscal year.

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

The fee to file the domestic or foreign Annual Report is $15.

 

Forms:

Annual Statement (Online) - File Annual Report Online
Annual Statement (Paper) - SoS mails forms to principal office/address of record

 

Due Date:

Annual Statements must be filed with the Secretary of State annually by the last day of June.

 

LLC Tax Returns

Tax:

There is a $175 minimum limited liability entity tax (LLET).

 

Forms:

Form 725 - 2010 Single Member LLC Income Tax Return (instructions)

Form 765 - 2010 LLC/Partnership Income Tax Form (instructions)

Schedule K-1 - 2010 Schedule K-1 file with Form 765

Current Forms List - Current LLC and Partnership Tax Return Forms

 

Due Date:

Taxes due by April 15th, or the 15th day of the 4th month following close of fiscal year.