Form a S-Corp in Kentucky

Everything you need to know about forming a S-Corp in Kentucky. Filing fees, requirements, timeline, and step-by-step guidance.

$40
Filing Fee
10-15 business days
Processing Time
Required
Registered Agent

How to File

1

Choose a Corporate Name

Select an available name that includes 'Corporation,' 'Incorporated,' 'Company,' or abbreviations. Check availability through Kentucky Secretary of State name search.

30 minutes

2

Appoint a Registered Agent

Designate a Kentucky resident or business entity authorized to conduct business in Kentucky to receive legal documents.

15 minutes

3

File Articles of Incorporation

Submit Articles of Incorporation to Kentucky Secretary of State with required information including corporate name, registered agent, and incorporator details.

45 minutes

4

Obtain EIN from IRS

Apply for an Employer Identification Number from the IRS for tax purposes and banking.

20 minutes

What's Next After Filing

Once your S-Corp is officially formed, you'll want to complete these important steps:

  • File Form 2553 for S-Corp ElectionSubmit IRS Form 2553 within 75 days of incorporation to elect S-Corporation tax status with all shareholders signing.
  • Create Corporate Bylaws and Hold Initial MeetingDraft bylaws, issue stock certificates, and conduct initial board of directors meeting to establish corporate governance.
  • Obtain Business LicensesApply for necessary state and local business licenses and permits based on your business activities.

Advantages

  • Pass-through taxation avoiding double taxation
  • Limited liability protection for shareholders
  • Enhanced credibility with customers and vendors
  • Easier transfer of ownership through stock sales

Considerations

  • Strict IRS requirements and potential loss of S-Corp status
  • Limited to 100 shareholders and one class of stock
  • Required payroll taxes for owner-employees

Annual Obligations

Annual Report Fee:$15
Report Due:June 30
Kentucky requires annual reports due by June 30th each year. No franchise tax, but corporations pay based on capital stock value if over $1,000.
Last verified: December 2025Source

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