Kentucky LLC annual report & franchise tax deadlines 2026-2027
Every recurring Kentucky filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Jan 1 to Jun 30 each year |
| State fee | $15 |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Jan 1 to Jun 30 each year |
| State fee | $15 |
| How often | annual |
Franchise & entity-level taxes
| Limited Liability Entity Tax (LLET) llc, corp, s corp, partnership | With the Kentucky return: Apr 15 for calendar-year filers $175 minimum (gross receipts or profits ≤ $3M); higher above Confirmed on official page |
|---|
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (720) |
| Partnership / S corp return | Apr 15 (Form PTE) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Kentucky
No active IRS disaster postponements for Kentucky as of Oct 21, 2026. See all deadline changes.
Your Kentucky calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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Kentucky deadline FAQ
When is the Kentucky LLC annual report due?
Jan 1 to Jun 30 each year.
How much does the Kentucky LLC annual report cost?
State fee: $15.
When is the Kentucky corporation annual report due?
Jan 1 to Jun 30 each year. Fee: $15. S corporations file the same report as other corporations.
Does Kentucky have a franchise tax or annual LLC tax?
Yes — Limited Liability Entity Tax (LLET): With the Kentucky return: Apr 15 for calendar-year filers ($175 minimum (gross receipts or profits ≤ $3M); higher above).
When are Kentucky business income tax returns due?
C corporations: Apr 15 (720). Pass-through entities (partnerships, S corps): Apr 15 (Form PTE). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Kentucky sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a Kentucky deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://sos.ky.gov/bus/business-filings/Pages/Annual-Reports.aspx
- https://revenue.ky.gov
- https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/default.aspx
- https://web.sos.ky.gov/FastTrack/Arp_Search.aspx
- https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47075
- https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=50475
- https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=36556
- https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=36557
- https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52325
- https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29084
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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