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Kentucky

Kentucky pass through entity return

File the Kentucky pass through entity return with the Kentucky Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.

When
By the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year).
Agency
Kentucky Department of Revenue
Applies to
S corporations, partnerships and LLCs taxed as partnerships registered in Kentucky.
Source
revenue.ky.gov, read October 22, 2026
J
Jay explains

An S corporation or partnership doing business in Kentucky files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Kentucky returns. Some states charge a minimum tax or filing fee with it; check the Kentucky Department of Revenue page. The Kentucky return also carries the limited liability entity tax, owed by every corporation, LLC and limited partnership on its gross receipts or gross profits, with a $175 minimum even in a loss year.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

Also in Kentucky

Kentucky annual reportKentucky annual reportKentucky annual reportKentucky nonprofit annual reportKentucky charitable organization annual filingKentucky corporate income tax returnKentucky corporate estimated tax paymentKentucky personal income tax return with business incomeKentucky unemployment insurance wage reportKentucky annual withholding reconciliationKentucky sales tax return

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Three answers to start. Refine it after.

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
States where you collect sales tax
States where you collect sales tax
Needed for states that key filings to the anniversary of formation.
Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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