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Kentucky corporation deadlines: Annual report and Limited liability entity tax

Annual report

Due
Due June 30 each year; the filing window opens January 1.
First one
The first report is due between January 1 and June 30 of the year after incorporation.
Fee
$15 flat, the same online or on paper.
Frequency
Annual

If it is late

Kentucky charges no late fee. A missed report is instead a ground for administrative dissolution, with 60 days from the mailed notice to correct.

File on Kentucky's site

Limited liability entity tax

Due
Due the 15th day of the 4th month after the tax year closes - April 15 for calendar-year corporations. Nonprofit corporations owe no LLET.
First one
A formation-year short period is taxed - a corporation formed mid-year owes the $175 minimum for that short year, payable the following spring for calendar-year filers.
Fee
$175 minimum, owed regardless of income. Above $3 million of gross receipts or gross profits, the tax is a percentage of Kentucky gross receipts or gross profits, never below $175.
Frequency
Annual

If it is late

Late filing and late payment each add 2% per 30 days late (minimum $10, capped at 20% each), plus interest, so the total grows the longer it goes unpaid.

Pay on the Kentucky revenue site

Own a Kentucky LLC instead? See LLC deadlines

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Corporation deadlines in other states