LLC Annual and Biennial Report Requirements in Kentucky

At a glance

Requirements one by one

The first filing waits until the next calendar year

KRS § 14A.6-010 puts every report in the same January 1 through June 30 window. A newly organized Kentucky LLC does not file during its formation year. Its first annual report is due in the next calendar year, even if the LLC formed late in December. Every later report uses the same window. A registered foreign LLC follows the same rule, measured from the year after Kentucky authorization.

The Secretary of State accepts the report online through FastTrack or as a printed filing returned by mail or in person.

The report confirms the public record

The report gives the entity name and jurisdiction, Kentucky registered office and agent, and principal-office address. The information must be current when the report is executed. A manager-managed LLC lists every manager and business address (§ 14A.6-010). The Secretary of State also instructs LLC filers to submit or confirm member or manager names and addresses as applicable.

The fee is $15, with one narrow exemption

KRS § 14A.2-060 charges $15 for an annual report or an amendment to one. A qualifying veteran-owned business organized after August 1, 2018 is exempt from that fee for its first four years, but the statute expressly says the exemption does not remove the filing duty or deadline.

A missed June 30 deadline starts a 60-day cure process

Under KRS § 14A.7-010, missing the annual-report due date is a ground to begin administrative dissolution. It is not an automatic midnight dissolution. KRS § 14A.7-020 requires the Secretary of State to notify the LLC, and the LLC has 60 days from the date the notice was mailed to file the report or show that the ground does not exist.

If the LLC does not cure, the Secretary of State issues a certificate of administrative dissolution. The LLC continues to exist but may conduct only business necessary to wind up and liquidate.

Domestic reinstatement is available at any time, unless the LLC has already taken the steps to wind up, liquidate, and notify claimants. The application needs Kentucky Department of Revenue tax clearance, the missing reports and their current $15 fees, and a $100 reinstatement penalty. Reinstatement relates back to the dissolution date under KRS § 14A.7-030.

A foreign LLC gets the same 60-day notice opportunity, but the consequence is revocation of its Kentucky authority under KRS § 14A.9-070 and KRS § 14A.9-080. After revocation, the Secretary of State directs it to requalify with a new certificate-of-authority application rather than use domestic reinstatement; the statutory application fee is $90.

What trips people up

• Formation year is skipped. The first annual report is not due within a set number of days after formation. It is due January 1–June 30 of the following calendar year.
• The agency summary compresses the enforcement timeline. The Secretary of State page warns that missing June 30 leads to administrative dissolution, while the statute supplies the intervening mailed notice and 60-day cure period.
• A rejected report is not treated as delivered. If required information is missing, the Secretary of State returns it for correction; § 14A.6-010 says delivery occurs only when the corrected report is returned and accepted.
• Domestic and foreign recovery paths differ. A domestic LLC reinstates and receives relation-back treatment. A foreign LLC whose authority was revoked files a new certificate-of-authority application to requalify.

Common questions

If I formed on December 30, when is my first report due?

Between January 1 and June 30 of the next calendar year. The rule does not give a full year from the formation date.

Can I change the registered agent on the annual-report postcard?

No. The Secretary of State says principal-office and registered-agent or registered-office changes cannot be made on the postcard; use the separate statement-of-change filing.

Does the veteran-owned exemption mean no annual report?

No. It waives the $15 fee for the first four years for a qualifying business organized after August 1, 2018, but the report and June 30 deadline still apply.

Statutes and sources

• KRS § 275.190 — makes domestic and qualified foreign LLCs subject to Kentucky's general annual-report statute. https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=36709 (accessed 2026-07-16)
• KRS § 14A.6-010 — report contents, first-report timing, annual January 1–June 30 window, correction, and amendment. https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47075 (accessed 2026-07-16)
• KRS § 14A.2-060 — $15 report fee, veteran-owned fee exemption, $100 reinstatement penalty, and $90 foreign application fee. https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=50475 (accessed 2026-07-16)
• KRS §§ 14A.7-010 and 14A.7-020 — domestic dissolution ground, mailed notice, 60-day cure, and limits after dissolution. https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=36556 and https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=36557 (accessed 2026-07-16)
• KRS § 14A.7-030 — domestic reinstatement requirements and relation back. https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52325 (accessed 2026-07-16)
• KRS §§ 14A.9-070 and 14A.9-080 — foreign authority revocation and 60-day cure. https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=36574 and https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=36575 (accessed 2026-07-16)
• Kentucky Secretary of State, Annual Reports — online, mail, and in-person filing; agency instructions; foreign requalification. https://www.sos.ky.gov/bus/business-filings/Pages/Annual-Reports.aspx (accessed 2026-07-16)