Question 1

How much does it cost to form an LLC in Kentucky?

Accepted Answer

The filing fee for Articles of Organization for a Kentucky LLC (profit, nonprofit or professional service) is $40.00. Checks are made payable to the "Kentucky State Treasurer."

Question 2

How do you form an LLC in Kentucky?

Accepted Answer

File Articles of Organization with the Kentucky Secretary of State, either online through the Secretary of State's online filing system or on paper (Form KLC for a for-profit LLC; separate forms exist for nonprofit and professional service LLCs). The articles list the LLC's name, registered office and agent, principal office mailing address, and whether it is managed by members or managers, and must be signed by an organizer. Paper filings go by mail or in person with one exact or conformed copy. The office says documents other than annual reports are usually processed the same day received, but it may take up to three business days.

Question 3

What are the LLC name requirements in Kentucky?

Accepted Answer

The name must contain "limited liability company" or "limited company," or the abbreviation "LLC" or "LC" ("limited company" may be abbreviated only as "LTD CO."), and must be distinguishable from any name on record with the Secretary of State. A name can be reserved for 120 days by filing an Application for Reservation or Renewal of Reserved Name; the fee is $15.00.

Question 4

Do you need a registered agent for an LLC in Kentucky?

Accepted Answer

Every LLC must appoint and continuously maintain a registered agent to receive legal service of process. The agent must be an individual Kentucky resident, a Kentucky entity, or a foreign entity authorized to transact business in Kentucky, and the registered office must be a Kentucky street address where the agent is located. The agent must consent in writing. To change the agent or office, file a Statement of Change of Registered Agent or Registered Office, or Both; the fee is $10.00.

Question 5

Does an LLC have to file an annual report in Kentucky?

Accepted Answer

All entities doing business in Kentucky must file an annual report with the Secretary of State between January 1 and June 30 each year, starting the year after formation. The fee is $15. A domestic entity that does not file by June 30 is administratively dissolved; to reinstate it must file a reinstatement application, obtain letters of good standing, and pay delinquent fees (the reinstatement penalty after administrative dissolution is $100.00).

Question 6

What state taxes does an LLC pay in Kentucky?

Accepted Answer

Kentucky imposes a Limited Liability Entity Tax (LLET) on businesses protected from liability by state law, including LLCs. If total gross receipts or total gross profits are $3 million or less, the company pays a $175 minimum LLET. Larger businesses compute the tax on Kentucky gross receipts (0.095%) or gross profits (0.75%), with a sliding scale between $3 million and $6 million, and pay the smaller amount. Some businesses are statutorily exempt.

Question 7

How do you register a DBA in Kentucky?

Accepted Answer

An LLC that does business under any name other than its exact legal name must file a Certificate of Assumed Name (Form ASN) with the Kentucky Secretary of State, online or on paper. The filing fee is $20.00; amended, withdrawal and renewal certificates of assumed name are also $20.00 each.

Question 8

How do you get a sales tax permit in Kentucky?

Accepted Answer

Businesses register for Kentucky tax accounts, including sales and use tax, with the Kentucky Department of Revenue online at MyTaxes.ky.gov or with the paper Kentucky Tax Registration Application (Form 10A100). The Department says paper applications may take up to three weeks to process.

Question 9

How do you register a foreign LLC in Kentucky?

Accepted Answer

An out-of-state LLC files an Application for Certificate of Authority (Form FBE) with the Kentucky Secretary of State. The fee is $90.00.

Question 10

How do you dissolve an LLC in Kentucky?

Accepted Answer

A Kentucky LLC closes by filing Articles of Dissolution (Form LLD) with the Secretary of State; the fee is $40.00. A foreign LLC files an Application for Certificate of Withdrawal ($40.00). The office suggests also contacting the IRS, the Kentucky Department of Revenue, the Office of Unemployment Insurance and the county clerk.

LLC filing fee	The filing fee for Articles of Organization for a Kentucky LLC (profit, nonprofit or professional service) is $40.00. Checks are made payable to the "Kentucky State Treasurer." The KLC instructions note that under KRS 14A.2-165 the filing fee is waived if the business is veteran-owned (at least 51% owned by one or more veterans), with supporting documents. Source: Ky. Secretary of State, Fees; Articles of Organization (Form KLC) filing instructions
How to file	File Articles of Organization with the Kentucky Secretary of State, either online through the Secretary of State's online filing system or on paper (Form KLC for a for-profit LLC; separate forms exist for nonprofit and professional service LLCs). The articles list the LLC's name, registered office and agent, principal office mailing address, and whether it is managed by members or managers, and must be signed by an organizer. Paper filings go by mail or in person with one exact or conformed copy. The office says documents other than annual reports are usually processed the same day received, but it may take up to three business days. Source: Ky. Secretary of State, Form KLC instructions; Business Filings FAQs
Name rules and reservation	The name must contain "limited liability company" or "limited company," or the abbreviation "LLC" or "LC" ("limited company" may be abbreviated only as "LTD CO."), and must be distinguishable from any name on record with the Secretary of State. A name can be reserved for 120 days by filing an Application for Reservation or Renewal of Reserved Name; the fee is $15.00. Source: Ky. Secretary of State, Form KLC instructions; Fees
Registered agent	Every LLC must appoint and continuously maintain a registered agent to receive legal service of process. The agent must be an individual Kentucky resident, a Kentucky entity, or a foreign entity authorized to transact business in Kentucky, and the registered office must be a Kentucky street address where the agent is located. The agent must consent in writing. To change the agent or office, file a Statement of Change of Registered Agent or Registered Office, or Both; the fee is $10.00. Source: Ky. Secretary of State, Form KLC instructions; Business Filings Information; Fees

Annual report	All entities doing business in Kentucky must file an annual report with the Secretary of State between January 1 and June 30 each year, starting the year after formation. The fee is $15. A domestic entity that does not file by June 30 is administratively dissolved; to reinstate it must file a reinstatement application, obtain letters of good standing, and pay delinquent fees (the reinstatement penalty after administrative dissolution is $100.00). Source: Ky. Secretary of State, Annual Reports; Business Filings Information; Fees
State franchise or minimum tax	Kentucky imposes a Limited Liability Entity Tax (LLET) on businesses protected from liability by state law, including LLCs. If total gross receipts or total gross profits are $3 million or less, the company pays a $175 minimum LLET. Larger businesses compute the tax on Kentucky gross receipts (0.095%) or gross profits (0.75%), with a sliding scale between $3 million and $6 million, and pay the smaller amount. Some businesses are statutorily exempt. Source: Ky. Department of Revenue, Corporation Income and Limited Liability Entity Tax
Sales tax permit	Businesses register for Kentucky tax accounts, including sales and use tax, with the Kentucky Department of Revenue online at MyTaxes.ky.gov or with the paper Kentucky Tax Registration Application (Form 10A100). The Department says paper applications may take up to three weeks to process. The Department's registration page does not state a registration fee. Source: Ky. Department of Revenue, Business Registration
DBA / assumed name	An LLC that does business under any name other than its exact legal name must file a Certificate of Assumed Name (Form ASN) with the Kentucky Secretary of State, online or on paper. The filing fee is $20.00; amended, withdrawal and renewal certificates of assumed name are also $20.00 each. Source: Ky. Secretary of State, Certificate of Assumed Name (Form ASN); Fees; KRS Chapter 365

Registering an out-of-state LLC	An out-of-state LLC files an Application for Certificate of Authority (Form FBE) with the Kentucky Secretary of State. The fee is $90.00. Source: Ky. Secretary of State, Fees; Business Forms Library
Closing an LLC	A Kentucky LLC closes by filing Articles of Dissolution (Form LLD) with the Secretary of State; the fee is $40.00. A foreign LLC files an Application for Certificate of Withdrawal ($40.00). The office suggests also contacting the IRS, the Kentucky Department of Revenue, the Office of Unemployment Insurance and the county clerk. Source: Ky. Secretary of State, Dissolution; Fees

How to Start an LLC in Kentucky: Fees, Filings and Annual Requirements

Quick answers for Kentucky

Forming the LLC

Keeping the LLC in good standing

Out-of-state LLCs and closing

Where to get help in Kentucky

Starting an LLC & Small Business FAQ

More Kentucky law