Annual Compliance Calendar¶
Kentucky-specific recurring obligations. Missing the annual report can trigger administrative dissolution and a $100 reinstatement penalty, so this is the page to actually check every year.
| Obligation | Amount | Window | Filed with |
|---|---|---|---|
| Annual Report | $15 | Jan 1 – Jun 30 each year (hard deadline) | KY Secretary of State |
| Limited Liability Entity Tax (LLET) | $175 minimum/yr | Filed with KY income tax return | KY Department of Revenue |
| DBA renewal (if a DBA is filed) | $20 state + county fee | Every 5 years | KY Secretary of State + County Clerk |
| County occupational license | Varies by county | Check with county clerk | County |
Reminders to set up¶
- [ ] Calendar reminder: Annual Report window opens Jan 1, due Jun 30
- [ ] Calendar reminder: LLET filing tied to tax return deadline
- [ ] Track DBA renewal date if/when a DBA is filed
Notes¶
- Kentucky does not impose a separate LLC franchise tax beyond the LLET; LLCs are otherwise taxed per their federal classification.
- No expedited processing exists for any of these — build in lead time.