Form Your Kentucky S Corporation
Incorporate in the Bluegrass State for just $50, then elect S-corp status to unlock pass-through taxation and payroll-tax savings on distributions
Filed in Kentucky
The Bluegrass State · KY
- State filing fee$50
- Processing timeSame day to 1 business day (online)
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$15/yr report + LLET ($175 min.) — due Report by June 30th; LLET annually
- State tax rate5% flat corporate income tax
Form your Kentucky S-Corp — pay only the state filing fee, nothing more.
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Everything to launch your Kentucky S-Corp
Free formation means you pay only the $50 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the Kentucky Secretary of State.
Registered agent
Required in Kentucky — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an S-Corp in Kentucky
Kentucky pairs one of the lowest incorporation costs in the country — a $50 filing fee and a $15 annual report — with a flat 5% corporate income tax, making it an affordable home for an S corporation. After incorporating, electing S-corp status lets owners draw a reasonable salary and take the remaining profit as distributions, trimming self-employment tax while the state's central location and manufacturing base support growth.
Pass-through taxation avoids the entity-level double tax that hits a regular C corporation
Payroll-tax savings: only your reasonable W-2 salary is subject to FICA, while distributions are not
Files as a Kentucky corporation for just $50 with same-day to 1-business-day online processing
One of the lowest annual report fees in the nation at only $15
Low flat 5% Kentucky corporate income tax rate at the state level
Central US location with strong logistics, automotive, and manufacturing infrastructure
Among the lowest cost-of-living states in the country for operating a business
S-corp status is a federal election (IRS Form 2553) layered onto your Kentucky corporation
Key features of a Kentucky S-Corp
- State filing is a Kentucky corporation; S-corp is a federal tax election via Form 2553
- Low $50 incorporation fee with same-day to 1-business-day online processing
- Annual report fee of only $15 — among the lowest nationwide
- Flat 5% Kentucky corporate income tax plus the LLET ($175 minimum)
- Pass-through taxation with payroll-tax savings on distributions
Major industries in Kentucky
Form your Kentucky S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes Same day to 1 business day (online).
- 01
Name Your Kentucky Corporation
Choose a name containing 'Corporation,' 'Incorporated,' 'Company,' 'Limited,' or an abbreviation. Search the Kentucky Secretary of State database to confirm it is available before filing.
- 02
Appoint a Registered Agent
Kentucky requires a registered agent with a physical in-state address who can accept legal documents during business hours.
- 03
File Articles of Incorporation
Submit your Articles of Incorporation to the Kentucky Secretary of State. The state filing fee is $50, and online filings through the Kentucky One Stop Business Portal process same day to 1 business day.
- 04
Obtain an EIN
Apply for a free EIN from the IRS. You need it to open a bank account, run payroll, and file the S-corp election.
- 05
Elect S Corporation Status (Form 2553)
File IRS Form 2553 to elect S-corp tax treatment. To apply for the current tax year, file within 75 days of incorporating or by March 15. All shareholders must sign.
- 06
Set Up Payroll and File Ongoing Reports
Pay yourself a reasonable W-2 salary, then file the $15 annual report by June 30th and the Limited Liability Entity Tax (LLET) return, which carries a $175 minimum.
Kentucky S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
Kentucky S-Corp requirements checklist
Everything you need to form and maintain a Kentucky S-Corp in 2026.
- File Articles of Incorporation with the Kentucky Secretary of State ($50)
- Appoint a registered agent with a physical Kentucky address
- Obtain an EIN from the IRS
- File IRS Form 2553 within 75 days of formation (or by March 15) to elect S-corp status
- Meet IRS eligibility: no more than 100 shareholders, all US citizens or residents, and one class of stock
- Pay shareholder-employees a reasonable W-2 salary before taking distributions
- File the $15 annual report by June 30th and the LLET return ($175 minimum)
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- Kentucky Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $15 (120 days)
Free formation — pay only the state fee
Kicker formation is free. You pay the $50 Kentucky state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in Kentucky)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
Kentucky S-Corp questions, answered
Common questions about forming an S-Corp in Kentucky. Can't find an answer? Talk to our team.
How do I form an S corporation in Kentucky?
You first incorporate a regular corporation by filing Articles of Incorporation with the Kentucky Secretary of State for $50, then file IRS Form 2553 to elect S-corp tax status. An S corporation is a federal tax election, not a separate Kentucky filing.
How much does it cost to start a Kentucky S corporation?
The Kentucky Secretary of State charges a $50 fee to file Articles of Incorporation. The S-corp election itself (IRS Form 2553) is free. Ongoing, you pay a $15 annual report and the LLET, which has a $175 minimum.
How fast can I incorporate in Kentucky?
Online filings through the Kentucky One Stop Business Portal are typically processed same day to 1 business day, making Kentucky one of the fastest and most affordable states to incorporate.
What is the deadline to file Form 2553?
To have S-corp status apply for the current tax year, file IRS Form 2553 within 75 days of incorporating, or by March 15. Missing the window generally pushes the election to the following year unless you qualify for late-election relief.
Who can own a Kentucky S corporation?
S-corp eligibility is set by the IRS: no more than 100 shareholders, all of whom must be US citizens or residents, and only one class of stock. Foreign (non-resident) owners are not eligible, so a corporation with foreign shareholders cannot elect S-corp status.
How does an S corporation save on taxes in Kentucky?
Profits pass through to your personal return, avoiding the entity-level double tax. You pay yourself a reasonable W-2 salary subject to payroll taxes, while remaining distributions are not hit with self-employment tax. Kentucky's flat 5% corporate income tax and the LLET still apply at the state level.
What is the Kentucky LLET for an S corporation?
The Limited Liability Entity Tax (LLET) is Kentucky's franchise-style tax on pass-through and corporate entities. It is the lesser of 0.095% of Kentucky gross receipts or 0.75% of Kentucky gross profits, with a flat $175 minimum for entities at or below $3 million in gross receipts or profits.
Does my Kentucky S corporation have to file a BOI report?
Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information reporting. Only foreign-formed entities registered to do business in a US state still file, so a Kentucky-formed S corporation does not.
Kentucky government filing resources
Filing fees for common S-Corp services
Official Kentucky state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
$15.00, reserves the name for 120 days.
Certified copies: $10.00 for each set up to 5 pages, plus $0.50 per additional page.
$5.00 per document.
Covers profit and professional service corporations (C-Corp and S-Corp).
Learn moreThere is no state fee to register for a Kentucky Sales & Use Tax account/permit through the Department of Revenue (registration is free via MyTaxes.ky.gov, One Stop, o…
Learn more$100.00 reinstatement fee, plus the current $15.00 filing fee for each delinquent annual report that must be filed.
Learn moreEverything you need to run your Kentucky S-Corp
Formation is the first step — stay compliant and operational with these services.
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Formation is free — you pay only the $50 Kentucky state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in Same day to 1 business day (online).
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