How to File Kentucky LLC Articles of Organization
A lot goes into the conception and planning of a new business. It is the Articles of Organization that make the LLC official. Being prepared before sitting down to complete the application will help you finish it efficiently.
First, have all of the required information handy. You will be asked for the following information:
- The name and address of the Kentucky LLC
- The name, address, and signature of the registered agent
- Whether the LLC is managed by a member(s) or manager(s)
- If applicable, the delayed effective date (Can be up to 90 days following filing date)
- The size of the business
- The composition of the employees
- The type of business
- The name(s) and signature(s) of the organizer(s)
Second, the cost of filing the Articles of Organization is $40, so have a credit card or check ready to go.
Finally, be aware of the processing time. Typically, documents will be processed the day that they are received. However, it can take up to three business days.
When filing the Articles of Organization, use one of the three methods below. Note that if filing through the mail or in person, a copy needs to be forwarded with the original application.
In order to register online, you will need to set up an account with Kentucky Business One Stop Portal if you haven’t already done so.
For a hardcopy of the application, click here. The application materials and payment can be sent to the following address:
Alison Lundergan Grimes
Office of the Secretary of State
Division of Business Filings
PO Box 718
Frankfort, KY 40602 – 0718
For a hard copy, click on the link above. Articles can be filed in the following location:
Room 154, Capitol Building
700 Capital Avenue
Frankfort, KY 40601
Hours of Operation: 8:00 AM-4:30 PM ET
Want Help Filing Your Articles of Organization?
If you decide to use your time building your business rather than completing paperwork, but don’t want to spend the money on an attorney, an LLC service is a great compromise.
Lots of online incorporation services are out there but do vary in perks offered, processing times (theirs, not the state’s), and price.
In general, a service will collect and review your information, prepare the documents, and send them to the Kentucky Secretary of State. They will contact you when the Articles of Organization have been filed.
One additional benefit offered by some services is a free year of registered agent service. Others offer order tracking or notifications of future legal requirements needed with the state.
After reviewing all the top LLC services available, we found IncFile and Northwest Registered Agent the best overall options. While neither of them have as high brand power as the industry giant, LegalZoom, both services have great customer support, prices and offer a free registered agent.
(Post Formation Checklist) After LLC Formation
After you have filed the formation documents with the state, it’s important not to overlook a few critical details.
On the federal level, most LLCs do not pay taxes directly to the government. Instead, they report income and losses on the owner’s personal 1040 tax returns. Schedule C is often used for reporting. Unless the LLC chooses to be taxed as a corporation, a single-member LLC is
taxed as a Sole Proprietorship and a multi-member LLC is taxed as a Partnership.
Similarly, most LLCs will pay state tax on pass-through income via their personal income tax returns. The exception is if an election is made to tax the LLC as a corporation.
Some LLCs in Kentucky will be required to pay a Limited Liability Entity Tax (LLET). This tax applies to those LLCs with an annual gross profit of more than $3 million. The LLET has a minimum tax of $175.
In addition, if your LLC has employees, you may need to pay a withholding and unemployment tax. Businesses that sell merchandise will need to pay a sales or use tax.
Finally, an LLC may need to file and pay a local tax to a city, municipality, or county.
In some cases, an occupational license or permit is needed before a business can begin operations.
In order to determine if a license or permit is required of your business, use the search database on the Kentucky One Stop Business Portal.
After an LLC is formed, an annual report must be filed with the state of Kentucky by June 30 each year. An annual reminder postcard will be sent in January. The LLC will have until June 30 to complete and return the postcard to the Office of the Secretary of State or file the report online. The filing fee is $15.
If the report is late, the LLC will be listed in bad standing with the state. If not filed by August 31, the LLC risks dissolution or revocation of authority to do business in Kentucky.