How to Apply
How to Form an LLC
1. Find a Business Name
- Business Search: web.sos.ky.gov
Check whether your desired business name is available by using the Kentucky Secretary of State’s business entity search. Enter your desired LLC name and check the box to “Show active entities only.”
The name of your business must end with the words “limited liability company” or abbreviation “L.L.C.” or “L.C.” If it’s a professional LLC, add the word “professional” or the abbreviation “P.L.L.C.”[1]
2. Select a Registered Agent
Each business entity in Kentucky, including domestic and foreign LLCs, is required to appoint and maintain a registered agent who is either a Kentucky resident or a business entity qualified to conduct business in the state. The registered agent’s address must be identical to the registered office address.[2]
3. Register the LLC
There are two ways to apply for the registration of your LLC: online or by mail.
Option 1: File Online
Go to onestop.ky.gov to access the state’s online filing system.
You will be prompted to enter your name, email address, phone number, mailing address, and two security questions. After creating an account, verify your email address and sign into the Kentucky One Stop Portal.
After clicking “Register a New Business” on your dashboard, indicate whether your business is a domestic or out-of-state (foreign) business. Select “Limited Liability Company” under Business Structure.
Enter the name, email, and phone number of the person representing the business.
Verify whether your business name is available by using the search function. If the business name is available, select “Yes” to request this name as part of your business registration.
Indicate whether your registered agent is an individual or a business. You will then be prompted to enter the resident agent’s name and address.
This is where all the correspondence from the Secretary of State’s office will be sent.
Indicate whether your LLC will be run by members or managers. In the following pages, enter business representative information and the effective date of the application.
Once it is signed, you will be prompted to pay the registration fee of $40.
Option 2: File By Mail
Complete the appropriate form and mail it to the provided address with an enclosed payment.
Articles of Organization (Limited Liability Company) – For in-state entities.
Filing fee: $40 check made payable to the Kentucky State Treasurer
Mailing address: Michael Adams, Office of the Secretary of State
P.O. Box 718, Frankfort, KY 40602-0718
Certificate of Authority (Foreign Business Entity) – For out-of-state entities.
Filing fee: $80 check made payable to the Kentucky State Treasurer
Mailing address: Michael Adams, Office of the Secretary of State
P.O. Box 718, Frankfort, KY 40602-0718
4. Obtain an EIN
- Apply Online: www.irs.gov
- Apply by Fax/Mail: Form SS-4
Every LLC is required to apply for an Employer Identification Number (EIN) via the IRS.
5. Write an Operating Agreement
In Kentucky, LLCs are not legally required to adopt an operating agreement. However, it can still be useful to create one for internal purposes.
Download: PDF, MS Word, OpenDocument
6. Choose a Tax Classification
Below are the most common types of LLC tax classification:
- LLC – Sole proprietorship or partnership. This is considered a “pass-through entity,” wherein the members/owners must pay income tax on the profits.
- S-Corporation – Another “pass-through entity” in which all business profits and losses are sent to the shareholders, who must pay income tax on the profits. To file as an S-corp, an LLC must file IRS Form 2553 within 75 days of formation.
- C-Corporation – Allows taxes to be filed as a separate corporate entity. To file as a C-corp, an LLC must file IRS Form 8832 within 75 days of formation.