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Kentucky LLC Annual Report: $15, Due January 1 to June 30

Every Kentucky LLC files an Annual Report with the Secretary of State: $15, in a fixed window that runs from January 1 to June 30, not on its anniversary. There is no late fee. Missing June 30 means bad standing, then administrative dissolution after a 60-day notice and cure period.

By the LLCForming research teamFees checked Nov 8, 2026

The annual report, in one table

Item	Kentucky rule
Form	Annual Report, filed with the Secretary of State
Who files	Domestic LLCs and qualified foreign LLCs. KRS 275.190 makes each LLC subject to KRS 14A.6-010.
Window	January 1 to June 30, each year. The first report is due in that window in the year following the calendar year in which the LLC was formed, under KRS 14A.6-010(3).
Fee	$15, signed, dated, and accompanied by the filing fee. The report must be signed and dated.
Late fee	None on the Secretary of State fee schedule. The fee for a late report stays $15. The sanction is standing and dissolution, described below, not a fine.
Agent changes	Cannot be made on the annual report. A change of registered agent or office takes a separate Statement of Change, Form RAC, for $10.

Note what the window is not. It does not move with your formation date, so an LLC formed in November and an LLC formed in February share the same June 30 deadline the following year. Any service that calendars your Kentucky report on your anniversary is calendaring a date Kentucky does not use.

What happens if you miss June 30

Missing the deadline puts the entity in bad standing at once. The Secretary of State states that failure to file by June 30 will result in the entity being listed in bad standing and could lead to administrative dissolution or, for a foreign LLC, revocation of its authority to do business in Kentucky. Failure to deliver the annual report by its due date is itself a ground for administrative dissolution under KRS 14A.7-010(1)(a), alongside going 60 days or more without a registered office or registered agent. Dissolution is not instant, though. Under KRS 14A.7-020(2), the Secretary of State must first advise the entity of the ground, and the entity then has 60 days from the date the notice was mailed to correct each ground before the Secretary of State signs the certificate of dissolution. A dissolved entity continues its existence but may not carry on any business except what is necessary to wind up and liquidate.

Reinstatement: available at any time, with a tax certificate

Kentucky puts no deadline on coming back. Reinstatement is available at any time after the effective date of dissolution, under KRS 14A.7-030(1). The application must state that the grounds did not exist or have been eliminated, state that the entity's name satisfies KRS 14A.3-010, contain a certificate from the Department of Revenue reciting that all taxes owed by the entity have been paid, under KRS 14A.7-030(1)(d), and be accompanied by the reinstatement penalty and the current fee for each delinquent annual report. In dollars, that is a $100 reinstatement penalty plus $15 for each delinquent annual report. In practice the Secretary of State requests, on the entity's behalf, a letter of good standing from the Department of Revenue, and for profit companies from the Division of Unemployment Insurance, and the reinstatement packet is mailed to the Secretary of State. On reinstatement, the LLC resumes as if the dissolution had never occurred.

The tax filing that runs beside the report

The Annual Report is a Secretary of State filing. The Limited Liability Entity Tax is a Department of Revenue filing, and a Kentucky LLC owes both. The LLET is the greater of the computed tax or $175 under KRS 141.0401, and for an LLC at or under $3 million of gross receipts or gross profits from all sources the computed tax is exactly $175. The return is due on or before the fifteenth day of the fourth month after the tax year closes. A single-member LLC owned by an individual files Form 725; other pass-through LLCs report the LLET on their pass-through return. Together the report and the LLET floor make the $190 recurring total on the Kentucky cost page.

Foreign LLCs, dissolution, and assumed names: the lifecycle rows

Filing	Kentucky rule
Foreign registration	Certificate of Authority, Form FBE, $90. No home-state certificate required; the application self-certifies that the entity validly exists under its home law. A foreign LLC files the same $15 Annual Report each year, and failure leads to revocation of its certificate of authority, after which it must file a new application to requalify.
Voluntary dissolution	Articles of Dissolution, Form LLD, $40, under KRS 275.315. No Department of Revenue tax clearance is required to file. Watch for: clearance is required on reinstatement, not here, and the stated dissolution date may not be in the future.
Assumed name (DBA)	Certificate of Assumed Name, Form ASN. Filed with the Secretary of State for $20, plus a stamped copy filed with the county clerk of the county of the registered agent (county fee set by KRS 64.012, no dollar figure printed here). Term: five years.

Our dissolution guide covers the order of operations for winding down before you file Form LLD, and our DBA guide covers the dual filing for an assumed name in full.