Kentucky LLC Annual Report Window, January 1 to June 30

The Same Six Months for Every Kentucky LLC

Under KRS 14A.6-010(3), the first annual report is delivered between January 1 and June 30 of the year after formation, counted in calendar years, and each later report in the same window of each following year. The month on the Articles of Organization plays no part.

Two LLCs formed a few days apart can therefore wait very different lengths of time:

A report can’t go in before its window opens, so the 2027 report waits until January 1, 2027.

An LLC organized under another state’s law counts from its certificate of authority: its first Kentucky report is due the calendar year after Kentucky authorized it, at $15. The report its home state requires is a separate filing, listed with the annual report rules for each state.

The $15 Report, the $175 LLET and Other Kentucky LLC Charges

The annual report fee is set by KRS 14A.2-060(2)(a) at $15 per report, for a Kentucky LLC and a foreign one alike. The $40 paid for the Articles of Organization when starting a Kentucky LLC is a one-time fee and never comes back.

The LLET goes to the Kentucky Department of Revenue on its own return, with its own deadline. The Department’s LLET page applies it to every business protected from liability, LLCs included, so a single-member LLC owes at least $175 a year even with no profit.

KRS 14A.2-060(2)(b) waives the $15 for veteran-owned businesses organized after August 1, 2018, until the fourth anniversary; the filing requirements and the June 30 deadline still apply. The statute doesn’t say how the exemption is claimed, or whether it reaches an LLC organized in another state, so the Filings Branch at (502) 564-3490 is the place to ask.

Filing on FastTrack, on Paper or From the Postcard

To file the annual report online, start on the FastTrack annual report search, which finds the company by its Organization ID or by name. Typing a name and submitting counts as the signature, declared under penalty of perjury, according to the Secretary of State’s forms library.

1. Search for the LLC by Organization ID or exact name.
2. Confirm the principal office and the registered agent and office.
3. Enter, or on later reports confirm, members’ and managers’ names and addresses.
4. Type the signer’s name and pay the $15 fee.

Contents the statute requires

The LLC's name and state of organization, its principal office address, its registered agent and registered office and, for a manager-managed LLC, each manager's name and business address (KRS 14A.6-010(1)).

First report

Members and managers are entered in full. Later reports show the names on file to confirm or change.

Not asked

Any financial figure. The office's FAQ says the report “merely updates company information.”

Date of the facts

Every answer reflects the facts as of the signing date.

The paper route is the printed report or the annual report postcard the office mails out. A new principal office, or a change of registered agent or address, can’t be written on the postcard: it needs its own Statement of Change of Principal Office or of Registered Agent, $10 each.

Mailed reports go to the Office of the Secretary of State, Filings Branch, P.O. Box 718, Frankfort, KY 40602.

The office’s FAQ gives same-day to three-business-day processing for other documents and leaves annual reports out of that promise. A report returned for correction counts as delivered only once the fixed version is accepted (KRS 14A.6-010(4)), so a filing in late June leaves little room for a rejection.

Letters Charging More Than $15, and How to Check a Filing

In March 2026, Secretary of State Michael Adams’s office warned about private solicitation letters; business owners reported being charged upwards of $160 on top of the $15 fee, with no certainty that the reports were even filed. Warnings in 2015 and 2016 covered “annual minutes” forms priced at $150 and $125, with the same answer: the only yearly filing the office asks for is the annual report.

Whether this year’s report went through shows on the company’s record in the Secretary of State’s business entity search. The Kentucky LLC lookup also finds the Organization ID that FastTrack asks for.

What Happens Between June 30 and the Dissolution Certificate

A missed June 30 adds no late fee. KRS 14A.2-060 lists none, and the $25 late charge some filing services quote appears in neither the statute nor the official fee schedule. What follows is the procedure in KRS 14A.7-020:

1. June 30The window closes. An unfiled report is then a ground for administrative dissolution under KRS 14A.7-010(1)(a).
2. NoticeThe Secretary of State mails the LLC a notice of that ground. The mailing date isn't published in advance.
3. 60 daysCounted from the date the notice was mailed. Filing the report within this period ends the proceeding, for $15.
4. CertificateThe Secretary of State signs a certificate of administrative dissolution and mails a copy to the LLC.

The certificates themselves show how long this takes. Three of them, each for a report due by June 30 of the same year:

The office’s own page says entities that miss June 30 “are administratively dissolved,” which skips the notice and its 60 days. A dissolved LLC keeps its legal existence, limited to winding up and liquidating its business (KRS 14A.7-020(3)), and its registered agent keeps that role.

When the LLC was organized elsewhere, the same missed report ends in revocation of its authority to do business in the Commonwealth. The way back is a new Application for Certificate of Authority, a $90 filing, not reinstatement.

Undoing an Administrative Dissolution in Kentucky

Kentucky sets no deadline for reinstatement: KRS 14A.7-030 allows the application “at any time after the effective date of dissolution.” Subsection (4) closes that door only to an LLC that has taken the action needed to wind up and liquidate and has notified its claimants.

• The application, filed through FastTrack reinstatement or mailed with a reinstatement annual report.
• A Department of Revenue letter stating that all taxes are paid. The Secretary of State’s office asks the Department for it on your behalf; KRS 14A.7-030(1)(f) adds an Unemployment Insurance certificate for a business corporation.
• The $100 reinstatement penalty and the current fee for each delinquent annual report.
• A statement that the LLC’s name still meets KRS 14A.3-010, the naming rule a new company would face.

An unpaid LLET return keeps the Department of Revenue from issuing its letter, and the office processes the application only once the letters are in.

KRS 14A.7-030(3) makes an approved reinstatement “relate back to and take effect as of” the date of dissolution, and the LLC carries on its business as though the administrative dissolution never happened.