Kentucky LLC Annual Report: Due Date, Fee and What Happens If You Miss It

How the Annual Report works in Kentucky

Kentucky LLCs file an Annual Report with the Secretary of State's Division of Business Filings, and every LLC shares the same window: January 1 through June 30. The first report is due in the calendar year after formation. At $15, it is one of the cheapest annual filings in the country, and it can be completed online through FastTrack. The report confirms the principal office and registered agent and lists the members or managers with business addresses, which become public. One quirk is that address and agent changes cannot be made on the annual report itself and require a separate Statement of Change. Owners often confuse this filing with Kentucky's Limited Liability Entity Tax, which is a separate obligation filed with the Department of Revenue and carries a $175 minimum for most LLCs. Missing June 30 starts the dissolution process rather than adding a late fee.

First report: The first Annual Report is due between January 1 and June 30 of the calendar year after the LLC was formed.

When your Annual Report is due: worked examples

Next statewide deadline after October 30, 2026: June 30, 2027. If a deadline falls on a weekend or holiday, check whether Kentucky moves it to the next business day.

If you miss the deadline

• No separate late fee; missing June 30 leads to the administrative dissolution process, and the $100 reinstatement penalty applies if the LLC is dissolved.
• After June 30, the Secretary of State mails a notice of the grounds for dissolution; if the LLC does not file within 60 days of the mailing, it is administratively dissolved and listed as inactive and in bad standing (KRS 14A.7-020).
• Fixing a dissolved or forfeited LLC is covered in our Kentucky LLC reinstatement guide.

How to file the Kentucky Annual Report

• File online through the Secretary of State's FastTrack Business Organization Filing system using the LLC's organization number, or print the report and return it by mail or in person to the Filings Branch in Frankfort; principal office and registered agent changes require a separate Statement of Change.
• What becomes public: The report lists the principal office address, registered agent, and the names and business addresses of the LLC's members or managers, all visible in the Organization Search.
• Filed or paid alongside it: No tax is paid with the Annual Report, but most Kentucky LLCs owe the Limited Liability Entity Tax (LLET), with a $175 minimum, filed with the Kentucky Department of Revenue alongside the LLC's income tax return.
• Official filing page: file with the state

What Kentucky charges over five years

Counts only the formation fee and the Annual Report fee. No tax is paid with the Annual Report, but most Kentucky LLCs owe the Limited Liability Entity Tax (LLET), with a $175 minimum, filed with the Kentucky Department of Revenue alongside the LLC's income tax return. Registered agent service, if you use one, typically adds $100 to $300 a year.

Kentucky compared with nearby states

Mistakes Kentucky owners make

• Assuming the $15 Annual Report covers Kentucky's Limited Liability Entity Tax, which is a separate Department of Revenue filing.
• Trying to change the registered agent or principal office on the annual report, when Kentucky requires a separate Statement of Change.
• Waiting for a reminder and missing the June 30 cutoff, which is the same for every LLC regardless of formation date.
• Expecting a report in the formation year, when the first one is due January 1 to June 30 of the following year.