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Kentucky annual report: due date, fee, and late penalty

Kentucky LLCs and corporations each have a recurring state filing. LLC annual report: June 30, every year. Corporation annual report: June 30, every year.

FactLLCCorporation
FilingAnnual reportLimited liability entity taxAnnual reportLimited liability entity tax
DueAnnual report. June 30, every yearLimited liability entity tax. April 15, every yearAnnual report. June 30, every yearLimited liability entity tax. April 15, every year
First oneAnnual report. First due June 30 of the calendar year after formation.Limited liability entity tax. First due the calendar year after formation.Annual report. The first report is due between January 1 and June 30 of the year after incorporation.Limited liability entity tax. 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.
FeeAnnual report. $15 flat.Limited liability entity tax. $175 minimum, owed whatever the LLC earns. Above $3 million of Kentucky gross receipts the tax is computed on receipts or profits instead, so a larger LLC owes more.Annual report. $15 flat, the same online or on paper.Limited liability entity tax. $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.
If lateAnnual report. No late fee; administrative dissolution after 60 days to fileLimited liability entity tax. 2% per 30 days for late filing and late payment, 20% cap each, plus interestAnnual report. No late fee; dissolution grounds for missed report, 60 days to fileLimited liability entity tax. 2% per 30 days for late filing and late payment ($10 min, 20% cap) plus interest

How to file

LLC: annual report

File on Kentucky's site

LLC: limited liability entity tax

Pay on the Kentucky revenue site

Corporation: annual report

File on Kentucky's site

Corporation: limited liability entity tax

Pay on the Kentucky revenue site

If it is late

LLC annual report. Kentucky charges no late fee of any kind. The consequence is administrative dissolution, with 60 days from the mailed notice to correct before the state dissolves the LLC.

LLC limited liability entity tax. A late-filing and a late-payment penalty, each 2 percent of the tax for every 30 days outstanding and capped at 20 percent apiece, plus interest on top.

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

Corporation limited liability entity tax. 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.

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Frequently asked questions

When is the Kentucky LLC annual report due?

June 30, every year. Due June 30 each year; the filing window opens January 1. First due June 30 of the calendar year after formation.

How much is the Kentucky LLC annual report?

$15 flat.

What happens if the Kentucky LLC annual report is late?

No late fee; administrative dissolution after 60 days to file. Kentucky charges no late fee of any kind. The consequence is administrative dissolution, with 60 days from the mailed notice to correct before the state dissolves the LLC.

When is the Kentucky LLC limited liability entity tax due?

April 15, every year. Due the 15th day of the 4th month after the tax year closes - April 15 for a calendar-year LLC. First due the calendar year after formation.

How much is the Kentucky LLC limited liability entity tax?

$175 minimum, owed whatever the LLC earns. Above $3 million of Kentucky gross receipts the tax is computed on receipts or profits instead, so a larger LLC owes more.

What happens if the Kentucky LLC limited liability entity tax is late?

2% per 30 days for late filing and late payment, 20% cap each, plus interest. A late-filing and a late-payment penalty, each 2 percent of the tax for every 30 days outstanding and capped at 20 percent apiece, plus interest on top.

When is the Kentucky corporation annual report due?

June 30, every year. Due June 30 each year; the filing window opens January 1. The first report is due between January 1 and June 30 of the year after incorporation.

How much is the Kentucky corporation annual report?

$15 flat, the same online or on paper.

What happens if the Kentucky corporation annual report is late?

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

When is the Kentucky corporation limited liability entity tax due?

April 15, every year. Due the 15th day of the 4th month after the tax year closes - April 15 for calendar-year corporations. Nonprofit corporations owe no LLET. 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.

How much is the Kentucky corporation limited liability entity tax?

$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.

What happens if the Kentucky corporation limited liability entity tax is late?

2% per 30 days for late filing and late payment ($10 min, 20% cap) plus interest. 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.

Deadlines in other states