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Kentucky LLC deadlines: Annual report and Limited liability entity tax

Annual report

Due
Due June 30 each year; the filing window opens January 1.
First one
First due June 30 of the calendar year after formation.
Fee
$15 flat.
Frequency
Annual

If it is late

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.

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 a calendar-year LLC.
First one
First due the calendar year after formation.
Fee
$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.
Frequency
Annual

If it is late

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.

Pay on the Kentucky revenue site

Own a Kentucky corporation instead? See corporation deadlines

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LLC deadlines in other states