Kentucky Certificate of Authority / Annual report
The annual report a Kentucky certificate holder must file
Each calendar year, a holder of a Kentucky certificate of authority delivers its annual report to the Secretary of State inside the January 1 to June 30 window and pays $15. The initial report belongs to the year after issue. This filing keeps the certificate alive, because a report not delivered is the first revocation ground.
The annual report at a glance
| Law | KRS 14A.6-010 |
|---|---|
| Window | January 1 to June 30 |
| Fee | $15 |
| Fee to amend a filed report | $15 |
| Initial report | Due the calendar year following issue |
| Routes | Online, or printed and returned by mail or in person |
| Financial statements | Not requested |
What it must set out
The statute has the report identify the entity and its home jurisdiction, then its Kentucky registered office and agent, then its principal office. Next come the people, by entity type: for a corporation, the recordkeeping officer, the other principal officers and the directors; for a manager-managed LLC, the managers; for a limited partnership, the general partners; for a business trust, the trustees. A professional service corporation also includes a statement on who owns and controls it.
Current on the day of signing
The report's information must be current as of the date it is signed. A change made earlier in the year, such as a new agent, should already be on file, and the report is the place to confirm it. The state's report page tells the filer to confirm the principal office and the registered agent and office, and to give or confirm the names and addresses of whichever officers, directors, members, managers or trustees apply to the entity type.
The window
Delivery of the first report can start on January 1 of the calendar year following issue. Autumn issue leaves most of a year in hand; December issue leaves a few weeks. After that, the window reopens each calendar year.
Online or on paper
FastTrack takes the report online; the state also accepts a printed copy returned by mail or in person. Signature, date and the $15 fee are all required. Kentucky points out that no financial information is requested, since the report only refreshes the company's details.
If a report is sent back
When a report omits what the statute requires, the Secretary of State notifies the filer in writing, possibly electronically, and returns it for correction. A returned report is treated as undelivered until it is accepted. Filing close to June 30 leaves no room for a return, so the report should go in early in the window.
Correcting a report after filing
Correcting a manager's name or an address after filing takes an amended annual report at $15. The record of the registered agent and office, or of the principal office, is changed by its own statement, $10 apiece.
Consequences of a missed report
The Secretary of State may begin revocation after the due date passes. Notice goes out by mail and the entity then has 60 days to cure; here, curing means delivering the report. The revocation page covers the whole procedure.
Planning the report with the rest of the year
The window runs from January to June. Gather the officer, director or manager list in December, confirm that the registered agent is still in place, and file in January. A report filed early leaves months in hand if Kentucky returns it.
A year of reports, as an example
An entity issued its certificate in October has no report due that calendar year. In January of the next year the window opens, the entity checks that its agent and addresses are still right, collects the officers list and files in February for $15. The following January the window reopens and the same steps repeat.
Delivering the annual report
Check the window
January 1 to June 30.
Check the addresses
Registered agent and office, and principal office.
List or confirm representatives
As the entity type requires.
Sign, date and pay
$15.
Keep the filed copy
And note next January.
Annual report questions
Does the report cost the same for every entity?
Yes, $15.
When is the first report due?
The calendar year after the certificate issues, between January 1 and June 30.
Is there a separate report for the county?
No. Annual reports need not be filed with the county clerk.
Our fee and the state's
Get my Kentucky certificate
+ $90 Kentucky fee
Our fee and Kentucky's $90 appear as separate lines at checkout. $199 plus the state fee, including your first year of registered agent service; after that the agent service renews at $149 a year.
$199
Kentucky Certificate of Authority
- The Certificate of Authority (Foreign Business Entity) (Form FBE), completed from your answers
- The registered agent's written consent, gathered and attached
- A Kentucky registered agent and street office: ours, or the ones you already have
- The application submitted, the filed certificate returned to you, and your annual report window noted
- Renewal: after the first year, the agent service renews at $149 a year
Sources
- Kentucky Secretary of State, business filing fees
- Kentucky FastTrack, apply for a certificate of authority
- KRS 14A.6-010, annual report
- Kentucky Secretary of State, annual reports
- Kentucky Form FBE, certificate of authority for a foreign business entity
- Kentucky Secretary of State, business filing FAQs
- Kentucky Form RAC, changing a registered agent or registered office
- KRS 14A.9-080, procedure for revocation
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