How to file a Kentucky annual report

How to file a Kentucky annual report

Your Kentucky annual report is your business's yearly check-in with the state, confirming your company remains legally operational and in good standing with the Kentucky Secretary of State. The purpose is simple: tell Kentucky who's running your company and where you're located so public records stay accurate.

KRS 14A.6-010 requires all registered businesses to keep their information current through this annual filing. Failure to file by the deadline is a statutory ground for administrative dissolution, and entities that do not cure after notice typically lose their legal protections.

Most business entities operating in Kentucky are required to file an annual report, whether they're domestic entities formed in Kentucky or foreign entities formed elsewhere but authorized to conduct business here after completing a foreign registration with the state.

The filing requirement applies to:

  • Corporations (profit, nonprofit, and professional service)

  • Limited liability companies (profit, nonprofit, and professional service)

  • Limited partnerships

  • Limited liability partnerships

  • Statutory trusts

  • Unincorporated nonprofit associations (that have filed a certificate of association)

  • Nonprofit corporations

Each entity type files the same $15 annual report, though the leadership information required varies by entity structure. Per KRS 14A.6-010(7), sole proprietorships are exempt from the state annual report requirement, as are general partnerships (other than LLPs that have filed a statement of qualification) and limited partnerships governed by the pre-1988 Kentucky Uniform Limited Partnership Act.

No financial thresholds or revenue requirements apply. Even if your business sat completely dormant all year, you must file if you're a registered entity. Officers, directors, members, managers, or any authorized registered agent in Kentucky can submit the annual report on behalf of the entity.

How to file a Kentucky annual report

Kentucky gives you two ways to file your annual report. Online filing is fastest, but you can stick with mail if that's your preference.

Online filing

The Business One Stop Portal gets your filing done in minutes:

  1. Log into the Kentucky Secretary of State's FastTrack online system.

  2. Find your business entity in the annual report section.

  3. Confirm your principal office and registered agent/office information.

  4. Submit or confirm the names and addresses of your entity's officers, directors, members, managers, and/or trustees (depending on whether this is your first report or a subsequent filing).

  5. Add your electronic signature.

  6. Pay the $15 fee with a credit card or approved debit card.

  7. Get instant confirmation.

Changes to your principal office address or registered agent/office cannot be processed through the annual report. These require separate standalone filings: a Statement of Change of Principal Office for address changes, and a Statement of Change of Registered Agent and Office for agent changes.

Print and mail

You can print your annual report from the Secretary of State website or use the postcard the state mails in January. Then complete the following steps:

  1. Print and complete all required fields.

  2. Sign the document.

  3. Mail to the Office of the Kentucky Secretary of State, Filings Branch, 700 Capital Ave., P.O. Box 718, Frankfort, KY 40602.

  4. Include your $15 payment as a check or money order payable to "Kentucky State Treasurer."

Per the SOS fee schedule, accepted payment methods include cash, check payable to the Kentucky State Treasurer, prepaid account, and debit or credit card from an approved issuer. The Secretary of State does not publish a guaranteed processing timeline for mail filings; check the portal for current estimates.

Due dates and deadlines

Missing the deadline creates complications you don't want to deal with. Here's a rundown of the key filing dates:

Here is the table in standard markdown format:

Milestone

Date

Filing window

January 1 through June 30 annually

First report due

Between January 1 and June 30 of the year following the calendar year of organization or authorization

Even if you formed your business in December, your first annual report is still due the following June 30.

Miss the June 30 deadline, and Kentucky lists your business in bad standing. According to the Kentucky Secretary of State's Annual Reports guidance, a 60-day notice is mailed July 1, and annual reports received by August 31 will return the company to good standing without penalty. This 60-day window reflects the Secretary of State's consistent administrative practice, though KRS 14A.7-010(1)(a) permits the SOS to commence dissolution proceedings as soon as the report is not delivered by its due date. Treat June 30 as the hard deadline.

Filing fees for a Kentucky annual report

Kentucky charges a flat $15 fee for all business entities, whether filing online or by mail.

Kentucky's statutes and SOS fee schedule do not provide for a separate monetary late fee for missing the June 30 deadline. The financial consequences instead arise from reinstatement fees and compounding back-filing obligations if the entity is dissolved.

Required information for filing a Kentucky annual report

Regardless of whether you're filing online or by mail, you'll need the following information:

  • Business identification: Current business name and state or country of organization

  • Principal office: Complete street address where your company operates

  • Registered agent details: Full name and Kentucky street address

  • Leadership information: Names and addresses of current officers, directors, members, managers, or trustees (requirements vary by entity type per KRS 14A.6-010(1)(d))

  • Authorization: Signature of authorized representative and filing date

Verify all information before submission, as outdated details create compliance issues and delay processing.

Consequences of not filing a Kentucky annual report

Failing to file an annual report by June 30 sets off an administrative timeline that escalates from bad standing to dissolution if the entity does not cure.

  • July 1: Your business falls into "bad standing" with the Kentucky Secretary of State if you miss the June 30 deadline, and a 60-day notice is mailed

  • August 31: Last day to file the overdue report and return to good standing without penalty at the standard $15 fee

  • Domestic entities: Subject to administrative dissolution under KRS 14A.7-020 once the cure period ends. A dissolved entity may only carry on business necessary to wind up and liquidate its affairs

  • Foreign entities: May have their certificate of authority to conduct business in Kentucky revoked under KRS 14A.9-070; authority ceases on the date shown on the revocation certificate

  • Filing restrictions: Per KRS 14A.2-160, an entity not in good standing generally cannot have documents filed on its behalf by the Secretary of State, with limited exceptions such as reinstatement applications

The operational consequences and reinstatement costs make staying current with your Kentucky annual reports the far better option.

Reinstatement process for domestic entities

Reinstating a dissolved Kentucky entity requires a complete packet, not just a back-filed annual report. Per the SOS FAQs page, the reinstatement packet must include:

  1. An Application for Reinstatement filed with the Kentucky Secretary of State

  2. A Reinstatement Annual Report

  3. A Statement of Change of Principal Office and Registered Office (only if address changes are being made)

  4. A letter of good standing from the Kentucky Department of Revenue confirming all taxes are paid

  5. For for-profit corporations: a letter from the Division of Unemployment Insurance confirming all employer contributions, interest, penalties, and assessments are paid

You'll pay a $100 reinstatement penalty plus $15 for each year you missed filing an annual report. An entity dissolved for three years would owe $100 plus $45 in back annual report fees, totaling $145.

Per KRS 14A.7-030(3), reinstatement relates back to the effective date of dissolution, so the entity continues as if dissolution had never occurred. Per KRS 14A.7-030(4), an entity that has already taken steps to wind up, liquidate, and notify claimants is prohibited from reinstatement.

Restoration for foreign entities

Foreign entities face a different path. Per the Kentucky Secretary of State's Annual Reports page, a foreign entity whose certificate of authority has been revoked cannot simply reinstate. It must file a new application for a certificate of authority, which amounts to a full requalification in Kentucky. The fee for this application is $90.

Automate your Kentucky annual report with Discern

Discern automates Kentucky annual report filings and provides professional registered agent services across all 51 jurisdictions. The platform tracks every deadline and handles submissions automatically, so you never miss a filing window or scramble to avoid bad standing.

For firms managing multiple entities across state lines, such as private equity portfolios, fund structures, or multi-state healthcare organizations, Discern's single platform handles registered agent coverage, annual report filings, and foreign registrations without the administrative overhead of juggling multiple providers or hundreds of manual invoices.

Schedule a demo with Discern today

Frequently asked questions

Below are answers to common questions about the Kentucky annual report filing process.

Do new businesses need to file an annual report in their first year?

No. Per KRS 14A.6-010(3), your first annual report is due between January 1 and June 30 of the year following the calendar year in which your entity was organized or authorized.

Are electronic signatures accepted on annual reports?

Yes. Electronic signatures work for online filings through Kentucky's FastTrack portal.

Can I change my registered agent information on the annual report?

No. Per the Kentucky Secretary of State, you cannot update your registered agent's name and address on the annual report. You must file a separate Statement of Change of Registered Agent and Office (Form RAC).

Do I still need to file if my business had no activity?

Yes. All registered entities must file regardless of activity or income.

Is there a fee exemption for veteran-owned businesses?

Kentucky statute KRS 14A.2-165 addresses filing fee exemptions for veteran-owned businesses. If you believe your entity qualifies, contact the Secretary of State's office at (502) 564-3490 to confirm whether the exemption applies to Kentucky's franchise tax and annual report obligations and how to claim it.

Published on

Updated on

2026-05-26

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