What happens if I file my Kentucky LLC annual report late?

Kentucky charges no late fee at all. The report costs $15 whether you file it in January or in August. What Kentucky does instead is impose a hard cutoff. After the June 30 window closes, the Secretary of State mails a Sixty Day Notice on July 1, and annual reports received by August 31 return the company to good standing without penalty. Miss August 31 and the consequence is not a fine, it is administrative dissolution of the business, or revocation of the authority to conduct business in Kentucky for an out-of-state LLC. Once that happens, KRS 14A.2-060(1)(j) charges a $100 reinstatement penalty plus $15 for each delinquent annual report, so the bill grows with every year you leave it. Until reinstatement is complete your LLC has no active registration to show a lender, a landlord, or a licensing board. If the Sixty Day Notice reaches you, file the overdue report through the Secretary of State's online services portal at sos.ky.gov straight away, while it still costs nothing extra.

How do I file my Kentucky LLC annual report?

File through the Kentucky Secretary of State's online services portal at sos.ky.gov, or mail the printed report to the Division of Business Filings in Frankfort. The fee is $15 either way. Kentucky publishes no processing turnaround for business filings and offers no paid expedited service, so online filing is the practical route if you want confirmation in hand the same day. Your report confirms the LLC's registered agent name and address, its principal office address, and the members or managers on record, so have any address changes ready before you start. The window runs January 1 to June 30 each year, with one qualification for new companies: the first annual report is due between January 1 and June 30 of the year following the calendar year in which the LLC was organized, so an LLC organized in 2026 files its first report in the 2027 window. Sign in with your LLC's organization number to begin.

How much does it cost to file a Kentucky LLC annual report?

The Kentucky LLC annual report fee is $15, set by KRS 14A.2-060(2)(a) and payable to the Kentucky Secretary of State. It is the same $15 online or by mail, and the same for a single-member LLC as for a large operating company, which makes it one of the lowest recurring filing fees in the country. Pay by credit card or electronic check in the online services portal, or send a check or money order with a mailed report. One fee exemption exists: KRS 14A.2-060(2)(b) waives the annual report fee for the first four years for a veteran-owned business organized after August 1, 2018, though the filing deadline still applies. Budget the $15 next to Kentucky's real recurring cost, the Limited Liability Entity Tax, whose minimum is $175 a year for entities with $3 million or less in total gross receipts or gross profits. If a lender wants a certificate of good standing alongside the filing, that is a separate $10.

When is the Kentucky LLC annual report due in 2026?

The 2026 window opens January 1, 2026 and closes June 30, 2026, and the same window applies to every LLC on the register regardless of the month it was formed. One qualification matters for new companies: the first annual report is due between January 1 and June 30 of the year following the calendar year in which the LLC was organized, so an LLC organized in 2026 files nothing in 2026 and files its first report in the January 1 to June 30, 2027 window. The fee is $15. Missing June 30 does not add a fee, it starts a countdown: a Sixty Day Notice goes out July 1, a report received by August 31 restores good standing without penalty, and a report that never arrives ends in administrative dissolution. File online at sos.ky.gov or by mail to the Division of Business Filings, and set a reminder for mid-June so there is room to fix a rejected filing.

Are there any exemptions from filing the Kentucky LLC annual report?

No, Kentucky exempts no active LLC from filing. The Secretary of State requires every limited liability company on the register to file each year regardless of size, revenue, or structure, and that includes single-member LLCs, multi-member LLCs, and professional LLCs. Each files between January 1 and June 30 and pays $15. There is a fee exemption rather than a filing exemption: KRS 14A.2-060(2)(b) waives the fee for the first four years for a veteran-owned business organized after August 1, 2018, and you claim it by checking the veteran-owned box and attaching proof of service at formation. The only entities that stop filing are those already administratively dissolved or formally withdrawn from Kentucky, and neither can lawfully do business. Not filing costs nothing in late fees, but a report not received by August 31 leads to administrative dissolution, after which reinstatement costs a $100 penalty under KRS 14A.2-060(1)(j) plus $15 for each delinquent report.

LLC Guide

Kentucky LLC Annual Report Filing Made Simple

Kentucky's filing window opens January 1 and closes June 30. The $15 fee never rises, but a report that has not arrived by August 31 costs your LLC its registration.

By Edmond Hui · Last updated: August 2026

Kentucky LLC annual reports are due June 30 and cost $15 to file. See details below.

Read this guide for another state:

Step diagram for filing the Kentucky LLC annual report, $15 filing fee, due June 30. — Filing the Kentucky annual report, with the state's own fee and deadline. Source: Kentucky Secretary of State.

Annual Report at a Glance

Due Date	June 30
Fee	$15
Filing Method	Online or mail
Late Penalty	No additional late fee - $15 filing fee remains the same even when filed late
Sos Filing Url	https://www.sos.ky.gov/bus/business-filings/OnlineServices/Pages/default.aspx

How to File

1
Access the Kentucky Secretary of State Portal
Go to the Kentucky Secretary of State's online services page at https://www.sos.ky.gov/bus/business-filings/OnlineServices/Pages/default.aspx and open the annual report filing option. The same page carries the business entity search you can use to confirm your organization number first.
2
Locate Your LLC Record
Search for your LLC using your business name or organization number. Verify the record the state holds on you, registered agent name and address, principal office address, and the members or managers listed, before you go any further.
3
Complete the Annual Report Form
Confirm or correct each required field: current principal office address, registered agent name and address, and member or manager details. The report is a confirmation of the register, so anything that has changed during the year should be corrected here.
4
Pay the $15 Filing Fee
Pay the $15 fee online by credit card or electronic check. Filing by mail costs the same $15, paid by check or money order made out to the Kentucky Secretary of State. A veteran-owned business organized after August 1, 2018 pays no report fee for its first four years under KRS 14A.2-060(2)(b), but still has to file.
5
Submit and Confirm Filing
Review everything, submit, and keep the confirmation receipt or filing number. Kentucky publishes no processing turnaround for business filings and sells no expedited service, so filing online is the only way to get an immediate confirmation. File inside the January 1 to June 30 window and your LLC stays in good standing for the year.

Ready to file your annual report?

Go directly to the Kentucky Secretary of State portal.

File at Kentucky SOS →

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because the penalty for missing a deadline can be administrative dissolution of the company.

Frequently Asked Questions

: Kentucky charges no late fee at all. The report costs $15 whether you file it in January or in August. What Kentucky does instead is impose a hard cutoff. After the June 30 window closes, the Secretary of State mails a Sixty Day Notice on July 1, and annual reports received by August 31 return the company to good standing without penalty. Miss August 31 and the consequence is not a fine, it is administrative dissolution of the business, or revocation of the authority to conduct business in Kentucky for an out-of-state LLC. Once that happens, KRS 14A.2-060(1)(j) charges a $100 reinstatement penalty plus $15 for each delinquent annual report, so the bill grows with every year you leave it. Until reinstatement is complete your LLC has no active registration to show a lender, a landlord, or a licensing board. If the Sixty Day Notice reaches you, file the overdue report through the Secretary of State's online services portal at sos.ky.gov straight away, while it still costs nothing extra.
: File through the Kentucky Secretary of State's online services portal at sos.ky.gov, or mail the printed report to the Division of Business Filings in Frankfort. The fee is $15 either way. Kentucky publishes no processing turnaround for business filings and offers no paid expedited service, so online filing is the practical route if you want confirmation in hand the same day. Your report confirms the LLC's registered agent name and address, its principal office address, and the members or managers on record, so have any address changes ready before you start. The window runs January 1 to June 30 each year, with one qualification for new companies: the first annual report is due between January 1 and June 30 of the year following the calendar year in which the LLC was organized, so an LLC organized in 2026 files its first report in the 2027 window. Sign in with your LLC's organization number to begin.
: The Kentucky LLC annual report fee is $15, set by KRS 14A.2-060(2)(a) and payable to the Kentucky Secretary of State. It is the same $15 online or by mail, and the same for a single-member LLC as for a large operating company, which makes it one of the lowest recurring filing fees in the country. Pay by credit card or electronic check in the online services portal, or send a check or money order with a mailed report. One fee exemption exists: KRS 14A.2-060(2)(b) waives the annual report fee for the first four years for a veteran-owned business organized after August 1, 2018, though the filing deadline still applies. Budget the $15 next to Kentucky's real recurring cost, the Limited Liability Entity Tax, whose minimum is $175 a year for entities with $3 million or less in total gross receipts or gross profits. If a lender wants a certificate of good standing alongside the filing, that is a separate $10.
: The 2026 window opens January 1, 2026 and closes June 30, 2026, and the same window applies to every LLC on the register regardless of the month it was formed. One qualification matters for new companies: the first annual report is due between January 1 and June 30 of the year following the calendar year in which the LLC was organized, so an LLC organized in 2026 files nothing in 2026 and files its first report in the January 1 to June 30, 2027 window. The fee is $15. Missing June 30 does not add a fee, it starts a countdown: a Sixty Day Notice goes out July 1, a report received by August 31 restores good standing without penalty, and a report that never arrives ends in administrative dissolution. File online at sos.ky.gov or by mail to the Division of Business Filings, and set a reminder for mid-June so there is room to fix a rejected filing.
: No, Kentucky exempts no active LLC from filing. The Secretary of State requires every limited liability company on the register to file each year regardless of size, revenue, or structure, and that includes single-member LLCs, multi-member LLCs, and professional LLCs. Each files between January 1 and June 30 and pays $15. There is a fee exemption rather than a filing exemption: KRS 14A.2-060(2)(b) waives the fee for the first four years for a veteran-owned business organized after August 1, 2018, and you claim it by checking the veteran-owned box and attaching proof of service at formation. The only entities that stop filing are those already administratively dissolved or formally withdrawn from Kentucky, and neither can lawfully do business. Not filing costs nothing in late fees, but a report not received by August 31 leads to administrative dissolution, after which reinstatement costs a $100 penalty under KRS 14A.2-060(1)(j) plus $15 for each delinquent report.

Sources

Each entry below is a document recorded in our verified Kentucky sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

sos.ky.gov/bus/business-filings/OnlineServices/Pages/default.aspxKentucky Secretary of State: business entity filings
apps.legislature.ky.gov/law/statutes/statute.aspx?id=47075Kentucky statute: Annual Report
onestop.ky.gov/manage/Pages/annualreports.aspxKentucky Secretary of State: file the Annual Report
apps.legislature.ky.gov/law/statutes/statute.aspx?id=57941Kentucky statute: Limited Liability Entity Tax
revenue.ky.gov/Forms/Form%20725%20Instructions.pdfKentucky agency guidance: Limited Liability Entity Tax
revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/default.aspxKentucky Department of Revenue: file the Limited Liability Entity Tax

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

Annual Report at a Glance

How to File

Access the Kentucky Secretary of State Portal

Locate Your LLC Record

Complete the Annual Report Form

Pay the $15 Filing Fee

Submit and Confirm Filing

Frequently Asked Questions

Sources

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