How much does it cost to dissolve a Kentucky LLC?

The Articles of Dissolution (Form LLD) filing fee is $40, online through Business One Stop or by mail. Kentucky does not offer a paid expedited tier for dissolution. If any prior year's $175 minimum LLET is unpaid, that accrues until a final return is filed. The $15 annual report may also still be owed if the dissolution lands after June 30.

How long does Kentucky LLC dissolution take?

Online filings through the FastTrack system at Business One Stop typically process within 1 business day. Paper filings mailed to Frankfort take about 5 business days. Kentucky does not offer a paid expedited service, so online filing is the fastest available path.

Do I need a tax clearance certificate in Kentucky?

No. The Kentucky Department of Revenue does not issue or require a tax clearance certificate before the Secretary of State will accept Articles of Dissolution. You still need to file a final LLET return and close sales tax or withholding accounts, but clearance is not a prerequisite to the $40 SOS filing.

What vote is needed to dissolve a Kentucky LLC?

Under KRS Section 275.285, the default is written consent of all members if the operating agreement is silent. Your agreement controls, so pull it, follow its threshold, and document the vote in a written consent before filing Form LLD. See the Kentucky LLC formation page for more on the operating agreement framework.

Do I still owe the $175 LLET after dissolution?

The Limited Liability Entity Tax continues to assess every year until the Department of Revenue processes a final Form 725 (single-member) or Form 765 (multi-member) marked as the final return. Dissolving at the Secretary of State does not stop LLET. File the final LLET return in the same tax year as the SOS dissolution to stop the $175 minimum from accruing.

What happens if I just stop filing in Kentucky?

The Secretary of State administratively dissolves the LLC after June 30 if the $15 annual report is unfiled. Separately, the Department of Revenue keeps assessing the $175 LLET every year until a final return is filed. An abandoned LLC in Kentucky generates both SOS and DOR collection notices. File the $40 Articles of Dissolution plus a final LLET return to close both sides cleanly.

Do I need to notify the IRS?

Yes. File a final federal return marked as the final return (Form 1065 for multi-member, Schedule C on Form 1040 for single-member, Form 1120 or 1120-S if taxed as a corporation), file IRS Form 966 within 30 days of the dissolution resolution if the LLC had C-corp treatment, and close the EIN by writing to the IRS. The IRS close-a-business page covers the federal checklist.

Dissolve a Kentucky LLC: $40 filing, $175 LLET trap

$40 Filing fee Articles of Dissolution (Form LLD)

Online or mail Filing path No paid expedite

1 business day online Approval time

Not required Tax clearance

The quick read on dissolving a Kentucky LLC

$40 is roughly in line with the $46 national average. Kentucky accepts the dissolution filing online or mail, with online approvals in about 1 business day. There is no formal tax clearance requirement, so the filing itself is the bottleneck rather than tax review.

Dissolution is a procedural filing, not a tax audit. The Secretary of State's job is limited to confirming the document is properly completed and the LLC is in good standing. What matters most for Kentucky filers is the order of operations: vote, file, and close the federal side. Each step is simple individually; doing them out of order or skipping the federal step is what causes problems years later.

Dissolution steps in Kentucky

The state-specific procedure, in order. Skip any step and the state's dissolution filing will be rejected or left incomplete.

Member vote to dissolve
Kentucky's LLC statute calls for a per operating agreement member vote to dissolve, unless your operating agreement specifies a different threshold. Document the vote in meeting minutes or a written consent.
File the Articles of Dissolution (Form LLD) with Kentucky Secretary of State, Business Filings
Filing fee is $40. Online filing is available through the state portal. Mail filings are accepted.
Close federal tax obligations with the IRS
File the final federal return, check the "final return" box, and file Form 966 if the LLC had C-corp tax treatment. Close the EIN by writing to the IRS. See the IRS close-a-business page for the full federal checklist.
Cancel other registrations
Sales tax permits, employer accounts, business licenses, fictitious-name registrations, and foreign-qualification filings in other states all need to be wound down separately from the LLC dissolution itself. The state won't do this automatically.

How this plays out in Kentucky

Start with the member vote. Under KRS Section 275.285, the default is written consent of all members if the operating agreement is silent. Document the vote in a written consent.

File the Articles of Dissolution (Form LLD) with the Secretary of State through the Kentucky Business One Stop portal at onestop.ky.gov. The $40 filing fee applies to both online and mail submissions. Online filings through the FastTrack system typically process within 1 business day; mailed paper filings to Frankfort run about 5 business days. Kentucky does not offer a paid expedited tier, so online filing is the fastest available path.

File a final LLET return with the Department of Revenue. The $175 minimum Limited Liability Entity Tax applies to every LLC, even those with zero activity, until a final Form 725 (single-member LLC) or Form 765 (multi-member LLC) is filed marked "final." LLET is the lesser of 0.095% of Kentucky gross receipts or 0.75% of Kentucky gross profits, subject to that $175 floor. File the final LLET return for the tax year of dissolution, close any sales tax or withholding permits, and file a final corporate income tax return if the LLC elected C-corp treatment. Close the federal side last with a final federal return, IRS Form 966 if taxed as a corporation, and a written EIN closure request.

What a clean Kentucky dissolution actually costs

The Secretary of State fee is rarely the biggest line item. For most Kentucky LLC owners, the real cost is a combination of the filing fee, outstanding state tax, federal closure, and any foreign-LLC wind-downs in other states.

Cost component	Amount	Notes
Base Secretary of State filing	$40	Filed with Kentucky Secretary of State, Business Filings
Final federal return (DIY)	Free	Or $200 to $800 if a CPA prepares it
Foreign-LLC withdrawals (if any)	$10 to $125 per state	Each state where you qualified as foreign LLC

How Kentucky compares to other states

$40 is roughly in line with the $46 national average. Across all 51 US jurisdictions, the median dissolution fee is $30 and the average is $46; fees cluster between $0 and $75, with Delaware and DC at the $220 top end. By fee ranking, Kentucky sits at #32 from cheapest to most expensive.

Filing path matters as much as the fee. Kentucky's online or mail dissolution process gives you flexibility: online for speed, mail as a backup when you need an original signature for another purpose. Kentucky does not impose a formal tax clearance check, which shortens the overall timeline compared to states that do.

Requirements at a glance

Tax clearance required No clearance step required by state

Public notice required No publication requirement

Member vote standard per operating agreement

per operating agreement

Attorney required DIY filing permitted

Online filing https://onestop.ky.gov/Pages/default.aspx

Yes

Mail filing Office of the Secretary of State, P.O. Box 718, Frankfort, KY 40602-0718

Yes

Common pitfalls

The biggest Kentucky trap is forgetting the $175 LLET. LLET looks like a franchise tax because it is: every limited-liability entity in Kentucky owes the $175 minimum annually, regardless of activity. Filing the Articles of Dissolution with the Secretary of State does not stop LLET from accruing. The Department of Revenue continues to assess $175 each year until a final Form 725 or 765 is filed. Make LLET closure part of the same workflow as the $40 SOS filing, or the LLC will generate DOR balance-due notices for years after "dissolution."

The second pitfall is the annual report deadline. Kentucky LLC annual reports are due between January 1 and June 30 each year at $15. Failure to file by June 30 results in administrative dissolution, which is messier to undo than a clean voluntary closure. If the dissolution is filed close to the June 30 deadline and the annual report is not yet filed, the $15 is still owed, and the LLC risks administrative dissolution before the voluntary filing processes. File the annual report first if you are near the deadline.

What happens after the state accepts your filing

Once the Secretary of State accepts the Articles of Dissolution, the LLC is dissolved under KRS Chapter 275 and the $15 annual report obligation stops. The LLET continues to assess until the Department of Revenue processes the final Form 725 or 765, so treat the final LLET return as a distinct post-dissolution step if it was not filed simultaneously. Members should complete winding up, pay creditors, and distribute remaining assets. File the LLC's final federal return, close the EIN with the IRS, and close any sales tax or withholding accounts. Creditor claims survive under KRS Section 275.310 for up to two years against the LLC's remaining assets, so keep records accessible through that window.

Documents and filings checklist

Written consent or meeting minutes
Record the member vote to dissolve. Keep with corporate records.
Articles of Dissolution (Form LLD)
Filed with $40 fee at Kentucky Secretary of State, Business Filings. Form PDF.
Final federal return
Form 1065 (multi-member), Schedule C on 1040 (single-member), or 1120/1120-S if corp-taxed. Check the "final return" box.
IRS Form 966
Only if the LLC had C-corp tax treatment. Due within 30 days of the dissolution resolution.
IRS EIN closure letter
Sent to the IRS requesting the EIN be closed. See the IRS close-a-business checklist.
State tax permit cancellations
Sales tax, employer withholding, unemployment insurance. Each is a separate filing with the state tax and labor agencies.
Foreign-LLC withdrawals
Certificate of Withdrawal filed with each state where the LLC was registered to do business as a foreign LLC.

Filing agency

Kentucky Secretary of State, Business Filings

Website: www.sos.ky.gov/bus
Phone: (502) 564-3490
Mail: Office of the Secretary of State, P.O. Box 718, Frankfort, KY 40602-0718
Office: Room 154, Capitol Building, 700 Capital Avenue, Frankfort, KY 40601
Hours: 8:00 AM to 4:30 PM Eastern, Monday to Friday

Frequently Asked Questions

How much does it cost to dissolve a Kentucky LLC?

The Articles of Dissolution (Form LLD) filing fee is $40, online through Business One Stop or by mail. Kentucky does not offer a paid expedited tier for dissolution. If any prior year's $175 minimum LLET is unpaid, that accrues until a final return is filed. The $15 annual report may also still be owed if the dissolution lands after June 30.
How long does Kentucky LLC dissolution take?

Online filings through the FastTrack system at Business One Stop typically process within 1 business day. Paper filings mailed to Frankfort take about 5 business days. Kentucky does not offer a paid expedited service, so online filing is the fastest available path.
Do I need a tax clearance certificate in Kentucky?

No. The Kentucky Department of Revenue does not issue or require a tax clearance certificate before the Secretary of State will accept Articles of Dissolution. You still need to file a final LLET return and close sales tax or withholding accounts, but clearance is not a prerequisite to the $40 SOS filing.
What vote is needed to dissolve a Kentucky LLC?

Under KRS Section 275.285, the default is written consent of all members if the operating agreement is silent. Your agreement controls, so pull it, follow its threshold, and document the vote in a written consent before filing Form LLD. See the Kentucky LLC formation page for more on the operating agreement framework.
Do I still owe the $175 LLET after dissolution?

The Limited Liability Entity Tax continues to assess every year until the Department of Revenue processes a final Form 725 (single-member) or Form 765 (multi-member) marked as the final return. Dissolving at the Secretary of State does not stop LLET. File the final LLET return in the same tax year as the SOS dissolution to stop the $175 minimum from accruing.
What happens if I just stop filing in Kentucky?

The Secretary of State administratively dissolves the LLC after June 30 if the $15 annual report is unfiled. Separately, the Department of Revenue keeps assessing the $175 LLET every year until a final return is filed. An abandoned LLC in Kentucky generates both SOS and DOR collection notices. File the $40 Articles of Dissolution plus a final LLET return to close both sides cleanly.
Do I need to notify the IRS?

Yes. File a final federal return marked as the final return (Form 1065 for multi-member, Schedule C on Form 1040 for single-member, Form 1120 or 1120-S if taxed as a corporation), file IRS Form 966 within 30 days of the dissolution resolution if the LLC had C-corp treatment, and close the EIN by writing to the IRS. The IRS close-a-business page covers the federal checklist.
How long does LLC dissolution take in Kentucky?

Online filings are processed in about 1 business day through the state portal. Mail filings take about 5 business days once received.
Can I file the Articles of Dissolution (Form LLD) online?

Yes. Kentucky accepts LLC dissolution filings online through the state portal. Mail is also accepted as an alternative.
What vote is required to dissolve a Kentucky LLC?

Kentucky's LLC statute specifies a per operating agreement member vote to dissolve, unless the operating agreement sets a different threshold. Most LLCs follow the statutory default. Document the vote in a written consent or meeting minutes before filing any dissolution paperwork.
Does dissolution close my federal tax obligations?

No. The Kentucky Secretary of State does not notify the IRS. You have to close the federal side separately: file a final federal return marked as "final," file IRS Form 966 within 30 days if the LLC had C-corp tax treatment, and close the EIN by writing to the IRS. The EIN stays on file forever; closing it flags the entity as inactive so automated notices stop. See the IRS close-a-business page for the full federal checklist.
Will my LLC name become available for someone else to use after dissolution?

In most cases yes. Kentucky typically releases the LLC name back to the general pool once the dissolution filing is accepted, and a third party can register a new entity under the same name shortly thereafter. If preserving the brand matters, keep a minimal LLC active or register the business name as a trademark.

Kentucky LLC formationOpen the Kentucky LLC guide →
All dissolution guidesBack to dissolution hub →
IRS close-a-business checklistFederal side of closing an LLC →

Sources

Filing fee: web.sos.ky.gov/forms/corp/LLD-Articles%20of%20Dissolution_Limited%20Li… · verified April 21, 2026
Kentucky Articles of Dissolution Form LLD lists a $40 filing fee payable to the Kentucky State Treasurer. Same fee for paper and online filings.
File online: onestop.ky.gov/Pages/default.aspx · verified April 21, 2026
Kentucky Business One Stop portal supports online filing of Articles of Dissolution through the FastTrack system. Online filings typically process within one business day.
Tax clearance required: revenue.ky.gov/Business/Pages/default.aspx · verified April 21, 2026
Kentucky Department of Revenue does not require a tax clearance certificate before the Secretary of State will accept Articles of Dissolution. LLCs must file final state tax returns (LLET, income tax withholding, sales tax) and close their accounts through the KY DOR, but clearance is not a prerequisite to SOS dissolution filing.
Member vote standard: apps.legislature.ky.gov/law/statutes/chapter.aspx?id=37942 · verified April 21, 2026
KRS Chapter 275 (Kentucky LLC Act) defers to the operating agreement for dissolution events. KRS 275.285 lists statutory dissolution triggers; absent contrary agreement, written consent of all members is required for voluntary dissolution.
Irs closure url: www.irs.gov/businesses/small-businesses-self-employed/closing-a-busine… · verified April 21, 2026
IRS closing-a-business checklist: final federal returns, employment tax deposits, EIN account closure, and record retention guidance.

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How to dissolve a Kentucky LLC