Other filings required at time of incorporation
Some states require additional filings or steps at the time of incorporation, such as a county level filing, publishing notice of the incorporation in a local newspaper or an initial report filing. Kentucky requires the following:
- County filing.
After the incorporation, one copy of the Articles of Incorporation must be filed with the county in which the corporation’s registered office is located.
Professional services businesses
Kentucky allows professionals, such as accountants, attorneys and physicians, to form a
professional corporation (PC).
After forming a corporation, you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability a corporation provides its owners. This guide outlines the ongoing requirements for Kentucky corporations.
Kentucky corporations must keep the following with their corporate records at their principal office:
- The Articles of Incorporation and any amendments
- Bylaws or restated bylaws and any amendments
- Resolutions adopted by the board of directors creating one or more classes or series of shares, and fixing their relative rights, preferences, and limitations
- Minutes of shareholder meetings for the past three years
- Records of actions taken by the shareholders without a meeting for the past three years
- Written communications to shareholders for the past three years, including financial statements
- A list of names and business addresses of current directors and officers
- Most recent annual report
Corporate taxes and fees
The following are taxation requirements and ongoing fees for Kentucky corporations:
- Annual report.
Kentucky requires corporations to file an annual report between January 1 and June 30. The fee is $15.
For complete details on state taxes for Kentucky corporations, visit
Business Owner's Toolkit
State of Kentucky
- Federal tax identification number (EIN).
is required for corporations that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
- State tax identification number.
Kentucky requires a state tax identification number.
Business licenses and/or permits are required for most businesses. The BizFilings
Business License Application Package
can help you stay on top of these requirements.
S corporation election
Kentucky recognizes the federal S corporation election and does not require a state-level S corporation election.
Additional Kentucky information
View the following additional resources BizFilings has for forming and maintaining companies in Kentucky: