For non-US owners of a Kentucky LLC
Foreign-Owned Kentucky LLC: State Report, Tax and IRS Filing
Formed a Kentucky LLC as a non-US owner? This is what Kentucky asks for each year, what it costs, what happens when it is late, and the separate IRS filing every foreign-owned LLC makes.
Quick answer
What does a foreign-owned Kentucky LLC have to file each year?
With Kentucky: Annual Report. Fee: US$15. Due: Filing opens in early January; due by June 30 each year. With the IRS: Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its foreign owner, with a US$25,000 penalty if missed.
At a glance
- Kentucky yearly report
- Annual Report
- Kentucky fee
- US$15
- Kentucky due date
- Filing opens in early January; due by June 30 each year.
- IRS filing
- Form 5472 with a pro forma Form 1120; US$25,000 penalty if missed
- Fees
- See our Form 5472 filing service page, or request a quote
Kentucky filings for a foreign-owned LLC
These are the state-level duties of a Kentucky LLC, as published by Kentucky (Kentucky official source, tax source). State figures checked October 28, 2026.
| Item | Kentucky |
|---|---|
| Yearly report | Annual Report |
| Fee | US$15. $15, online or by mail/delivery. |
| Due | Filing opens in early January; due by June 30 each year. |
| State tax | Limited Liability Entity Tax (LLET), minimum $175 per taxable year. A single-member LLC owned by an individual is disregarded for income tax but is still a limited liability pass-through entity subject to LLET and must file Form 725, including when it is organized in Kentucky (KRS 141.0401). Form 725 and payment are due by the 15th day of the 4th month after the tax year ends (April 15 for calendar year). Source: 2024 Form 725 instructions. |
| If it is late | Domestic entities that fail to file their annual reports by June 30 are administratively dissolved and are not in good standing until reinstated. |
Easy to miss: A disregarded single-member LLC still owes the $175 minimum LLET and must file Form 725 with the Department of Revenue, separate from the $15 SOS annual report.
The IRS filings for a Kentucky LLC with a foreign owner
The state filings do not replace the federal ones. A Kentucky LLC owned by one non-US person is a disregarded entity for income tax, but the IRS treats it as a corporation for related-party reporting, so it files Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its owner, including the money used to form it. A missed or substantially incomplete form carries a US$25,000 penalty (IRS).
Also on the federal side: the BE-13 survey, generally within 45 days of a foreign person setting up a US business (BEA rule), and a Form 1040-NR only if the LLC has income effectively connected with a US trade or business (IRS).
Keeping a Kentucky LLC in good standing
State. Annual Report: Filing opens in early January; due by June 30 each year.
IRS. Form 5472 with the pro forma Form 1120, normally by April 15 for a calendar-year LLC (Form 7004 extends it)
Once. BE-13 within 45 days of formation, if it applies
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned Kentucky LLCs, or the full year under our annual package. Fees are on our Form 5472 filing service. Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs. We remind you of the Kentucky date; the state report itself is filed with Kentucky.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Kentucky and federal sources
Kentucky
- State rules: Kentucky official page, Kentucky tax page.
Federal
- Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; T.D. 9796 treats a foreign-owned single-member LLC as a corporation for this purpose (IRS).
- Effectively connected income and Form 1040-NR: Code sections 864 and 871 (IRS Pub 519).
- BE-13: 15 CFR 801.7 (eCFR).
Other states
All 50 states and DC in one table: US LLC annual fees by state.
- Wyoming
- Delaware
- Florida
- Texas
- Nevada
- Colorado
- Montana
- South Dakota
- Missouri
- Ohio
- Arizona
- California
- New York
- Washington
- Illinois
- Alabama
- Alaska
- Arkansas
- Connecticut
- Georgia
- Hawaii
- Iowa
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- New Hampshire
- New Jersey
- North Carolina
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Utah
- Vermont
- Virginia
- West Virginia
Common questions
What does a Kentucky LLC owe the state each year?
Annual Report. Fee: US$15. Due: Filing opens in early January; due by June 30 each year.
Does a Kentucky LLC owned by a non-US person pay Kentucky tax?
Limited Liability Entity Tax (LLET), minimum $175 per taxable year. A single-member LLC owned by an individual is disregarded for income tax but is still a limited liability pass-through entity subject to LLET and must file Form 725, including when it is organized in Kentucky (KRS 141.0401). Form 725 and payment are due by the 15th day of the 4th month after the tax year ends (April 15 for calendar year). Source: 2024 Form 725 instructions.
What happens if the Kentucky filing is late?
Domestic entities that fail to file their annual reports by June 30 are administratively dissolved and are not in good standing until reinstated.
Does a foreign-owned Kentucky LLC file with the IRS?
Yes. Form 5472 with a pro forma Form 1120 for any year with a reportable transaction with the foreign owner, including the money used to form it. The penalty for missing it is US$25,000. This is separate from the state filing.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- Kentucky: official source
- Kentucky: tax source
- IRS: Instructions for Form 5472
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
- IRS: Publication 515
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: US LLC fees by state, Annual compliance package, Best state for non-US founders.
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