Kentucky Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: January 8, 2007
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
State Capitol
700 Capital Avenue, Suite 152
Frankfort, KY 40601
(502) 564-3490
FAX: (502) 564-2476
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
200 Fair Oaks Lane
Frankfort, KY 40602
(502) 564-4581
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.
Annual Filing Requirements
Annual Report
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Fee:
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The fee to file the Annual Statement is $15.
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Forms:
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Annual Statement (Online) - File Annual Report Online
Annual Statement (Paper) - SoS mails forms to principal office/address of record
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Due Date:
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Annual Statements must be filed with the Secretary of State annually by the last day of June.
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Corporation Tax Returns
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Tax:
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The income tax rate is 4% of the first $25,000 of taxable net income, 5% of the next $25,000, 6% of the next $50,000, 7% on the next $150,000, and 8.25% of all income over $250,000. There is a $30 minimum fee associated with the state's License Tax.
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Forms:
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Form 720 - 2006 Corporation Income Tax Return (instructions)
Form 720S - 2006 S Corporation Income Tax Return (instructions)
Corporate Tax Forms - 2006 Corporation Income and License Tax Forms
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Due Date:
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Taxes due by April 15th, or the 15th day of the 4th month following close of fiscal year.
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Limited Liability Company
Annual Filing Requirements
Annual Report
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Fee:
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The fee to file the Annual Statement is $15.
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Forms:
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Annual Statement (Online) - File Annual Report Online
Annual Statement (Paper) - SoS mails forms to principal office/address of record
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Due Date:
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Annual Statements must be filed with the Secretary of State annually by the last day of June.
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LLC Tax Returns
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Tax:
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There is a $175 mininum tax.
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Forms:
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Form 725 - 2006 Single Member LLC Income Tax Return (instructions)
Form 765 - 2006 LLC/Partnership Income Tax Form (instructions)
Tax Form List - 2006 Entity Income Tax Return Forms
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Due Date:
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Taxes due by April 15th, or the 15th day of the 4th month following close of fiscal year.
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