Key figures
Kentucky compliance
2026, with sources
State filings
A Delaware corporation doing business in Kentucky applies to the Secretary of State for a certificate of authority, for $90, and then files an annual report every year between January 1 and June 30, for $15. Form 720, carrying both the income tax and the LLET, is due to the Department of Revenue on the 15th day of the fourth month after year end, with a seven-month extension available.
Local filings
Where a business operates in a city or county with an occupational license tax, it files a net profits return with that district and apportions its profits under state rules in KRS 67.753. A company with offices in two cities files in both, plus the counties that levy their own tax, and remits employee withholding to each on the district’s schedule.
A calendar-year example
For a calendar-year startup with an office in Louisville, the Kentucky year runs: W-2s and withholding statements by January 31; Form 720 on the 15th day of the fourth month, with estimated tax installments on April 15, June 15, September 15 and December 15; the Secretary of State annual report by June 30; and the unclaimed property report before November 1. Louisville Metro’s net profits and withholding returns run on its own schedule alongside.
Unclaimed property
Kentucky’s holder report is filed with the State Treasury before November 1 and covers the 12 months before July 1; insurance companies file before May 1 for the prior calendar year. A holder may ask for an extension before the due date.
Deadlines
- Between January 1 and June 30Annual report with the Secretary of State
- 15th day of the 4th month after year endCorporation income tax and LLET returnForm 720
- Before November 1Unclaimed property report for the 12 months before July 1
- January 31W-2s, and 1099s showing Kentucky withholdingForm K-5 / withholding statements
The federal baseline
This page covers what Kentucky adds. The federal rules underneath it apply here too.
Common questions
When is the Kentucky annual report due?
The annual report is filed with the Secretary of State between January 1 and June 30 for a $15 fee. It is separate from Form 720 and from any local filings.
Do we file local tax returns in Kentucky?
Usually. A business operating in a Kentucky city or county that levies an occupational license tax files a net profits return there, apportioning its profits to the district under KRS 67.753, and may need to register for a local business license as well. Each district runs its own filing.
Compliance next door
- ILIllinois complianceIllinois requires an application for authority, a $75 annual report with franchise tax (first $10,000 exempt), Form IL-1120 and an annual unclaimed property report.
- INIndiana complianceIndiana has no franchise tax: a foreign registration, a $31 business entity report every other year, an IT-20 due May 15 and a January 31 withholding reconciliation.
- MOMissouri complianceQualify with the Secretary of State for $155, file a $20 online annual report in the qualification month each year, and file the MO-1120 by the 15th day of the fourth month.
- OHOhio complianceOhio has no annual report and no franchise tax; compliance is a $99 foreign license, BWC coverage from the state fund, local tax registrations and a November 1 unclaimed funds report.
- TNTennessee complianceTennessee compliance is a certificate of authority, an annual report by April 1, the FAE170 by April 15, the business tax wherever receipts reach $100,000, and an unclaimed property report each November 1.
- VAVirginia complianceVirginia compliance is Form 500 in the fourth month after year end, an SCC fee and report every anniversary month priced by authorized shares, and local BPOL licenses.
- WVWest Virginia complianceWest Virginia compliance is a $25 annual report by June 30, a combined corporation net income tax report for unitary groups, and unclaimed property before November 1. Cities can add a gross receipts tax.
Founder guides on this
- ComplianceFirst-year compliance calendar for a Delaware C-corpDelaware franchise tax, 1099s, the federal return, payroll filings, state annual reports and sales tax: the deadlines a young C-corp misses most, by month.
- FundraisingAudit-ready books before your Series AInvestors, lenders and auditors ask for the same things: accrual statements, reconciled accounts and support for every balance. How to be ready first.
More of the Kentucky guide
- AccountingAccounting and state tax in KentuckyCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in KentuckySales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in KentuckyPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in KentuckyWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in KentuckyCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
- Kentucky Secretary of State — Business filing fees
- Kentucky Secretary of State — Annual Reports
- Kentucky Department of Revenue — Corporation Income and Limited Liability Entity Tax
- KRS 393A.240 — when the unclaimed property report is filed
- KRS 67.753 — apportionment of net profits to a local tax district
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.