Kentucky Annual Report Filing: Due Date, Fee & How to File

Nearly every business entity on file with the Kentucky Secretary of State submits a short annual report each year. The requirement comes from KRS 14A.6-010, which the LLC act adopts at KRS 275.190, and the filing itself is one of the simplest in the country. Here is how it works in 2026, from the due date to what happens if you let it slip.

Kentucky Annual Report Due Date: June 30

The report is due on or before June 30, and the state opens the filing window on January 1. That gives you a six-month stretch each year to get it in. Your first report is due during the window in the calendar year after your entity was formed. A foreign LLC or corporation follows the same schedule, beginning the year after it registered to do business in Kentucky.

The Kentucky Secretary of State explains the process on its annual report page.

The Kentucky Annual Report Fee: $15

The official Kentucky filing fee is $15. It is a flat amount, the same for LLCs, corporations, nonprofits, and foreign entities, and it sits among the lowest annual report fees in the nation. You pay it when you submit, whether you file online or by mail.

What the Report Covers

Kentucky generates a pre-populated, postcard-style report from your existing record. You confirm or update:

• The entity's name and its state or country of organization
• The principal office address
• Officers and directors for corporations, or managers for manager-managed LLCs

Two items cannot be changed on the annual report: your registered agent and your principal office. Each takes its own filing, the Statement of Change of Registered Agent and Office (form RAC, $10) or the Statement of Change of Principal Office (form POC, $10). The report does not ask for your EIN, a NAICS code, or a business purpose.

How to File Your Kentucky Annual Report

1. Wait for the window to open on January 1, then pull up your entity's record with the Kentucky Secretary of State.
2. Review the pre-filled information carefully, since the report is generated from what the state already has on file.
3. If your registered agent or principal office needs updating, file form RAC or form POC (each $10) first, because the report itself cannot make those changes.
4. Submit online through the Secretary of State's FastTrack system or return the paper form by mail, and pay the $15 fee.
5. Keep your confirmation. Online filings are effective immediately with an emailed receipt, and the state mails a file-stamped copy back to your principal office once the report is processed.

Late Filing: Bad Standing, the 60-Day Notice, Then Dissolution

Kentucky does not charge a late fee the moment you miss the deadline. Instead, the clock starts running on your entity's standing:

• July 1: your entity falls into bad standing, and the state mails a 60-Day Notice.
• Through roughly August 31: file the report and good standing is restored without penalty.
• After the cure period: the state administratively dissolves a domestic entity. A foreign LLC has its certificate of authority revoked instead.

Coming back from administrative dissolution requires reinstatement filings on top of the report you skipped, so the easy path is filing inside the January-to-June window.

The LLET Is Separate

Beyond the annual report, Kentucky charges most limited liability entities a Limited Liability Entity Tax with a minimum of $175, based on gross receipts or revenues. It runs on its own track, but both items belong on your yearly compliance calendar.

How We Help

For $99 per year, we provide registered agent service and compliance support. We track your annual report deadline and send reminders before June 30, giving you time to gather what you need and file on time.

We also receive any notices from the Kentucky Secretary of State regarding your filing status. If the state sends a 60-Day Notice or reminder, we scan it and upload it to your portal the same day, ensuring you don't miss critical information.

Our service includes:

• Compliance reminders for annual reports and LLET deadlines
• SOP capture for Kentucky
• Online portal access to all state correspondence
• Privacy protection—our address on public filings
• Physical Kentucky registered office address

Get Started

Ready to ensure your Kentucky business stays compliant? Sign up for our $99 annual registered agent service and receive compliance reminders, same-day document scanning, and peace of mind. (Physical mail forwarding is available too, billed per piece.) Visit our enrollment page or contact us at support@kyregisteredagent.org with questions.