Dissolve a Kentucky LLC or corporation

File with the Kentucky Secretary of State, then a final tax return.

The catch

Filing the articles does not close your tax accounts. Revenue has its own cancel form, 10A104.

How to close a company in Kentucky

  1. File your final tax return

    Kentucky charges $40 for a corporation or an LLC, no clearance needed, but Revenue still wants to hear from you.

  2. Wind up the business

    Hold the vote your governing documents and Kentucky law require. Pay or set aside what you owe, in the order your lawyer advises.

  3. File with the Kentucky Secretary of State

    LLC: LLD, $40. corporation: DIS, $40.

  4. Pick how to file

    Online, by mail or in person. No fixed time is published.

  5. Check your records

    Before you close accounts or delete Slack, work out what you must keep and whether a buyer may want it.

Facts and sources

Kentucky dissolution facts, each with a link to its source
FactWhat we foundSource
Filing office

Kentucky Secretary of State, Division of Business Filings, 502-564-3490

Kentucky Secretary of State
corporation: dissolve

DIS: Articles of Dissolution (Profit Corporation)

Fee: $40. Nonprofit corporations pay $5 (seen in a search extract of the fee page, not confirmed on a loaded page). Checks go to the Kentucky State Treasurer.

How to file: online, by mail, in person

Kentucky Secretary of Stateweb.sos.ky.gov
LLC: dissolve

LLD: Articles of Dissolution (Limited Liability Company)

Fee: $40. Same form covers LLCs, nonprofit LLCs and professional service LLCs. A delayed effective date can be up to 90 days. A future dissolution date is not accepted.

Full notes

How to file: Same mail address and office location as the corporation form. The form says the filing can be made by mail or in person. Online options come from the fee page's links to the Secretary of State online services.

Kentucky Secretary of Stateweb.sos.ky.gov
Tax clearance

No. Kentucky Department of Revenue.

Update or Cancellation of Kentucky Tax Account(s) (cancels accounts. Not a clearance certificate)

Form 10A104

onestop.ky.govKentucky Secretary of StateKentucky Department of Revenue
Before you file
  • Corporation: state the date dissolution was authorized and whether shareholders or the board approved it (KRS 271B.14-030), with vote counts if shareholders approved
Full notes
  • LLC: file after the event of dissolution has happened and state which event and date (KRS 275.315). Future dissolution dates are rejected
  • Cancel Department of Revenue tax accounts with form 10A104 or through MyTaxes
onestop.ky.gov
How long it takes

Varies. No fixed time is published.

Kentucky Department of Revenueneeds a second look
Other tax stops
  • Kentucky Department of Revenue: Cancel tax accounts: form 10A104 or MyTaxes close-account request. Division of Registration 502-564-0796
Kentucky Department of Revenue

Fees and form numbers change, so check the source before you file.

A checklist can keep you from forgetting things. It cannot tell you what your state requires today. Have your lawyer or CPA look at it before you rely on it. Vaultfish helps you run the process. We are not lawyers and this is not legal advice. If you need counsel who knows this area, we can point you to one. Ask for a referral

Questions people ask

How much does it cost to close a Kentucky LLC or corporation?

LLC (LLD): $40. corporation (DIS): $40. Fees change, so check the source link before you pay.

Do I need tax clearance to close a Kentucky company?

Kentucky does not require a tax clearance before you file. Filing the articles does not close your tax accounts. Revenue has its own cancel form, 10A104.

Where do I file in Kentucky?

File with the Kentucky Secretary of State, Division of Business Filings. You can file online, by mail or in person.

How long does it take to close a company in Kentucky?

Kentucky publishes no fixed processing time that we could find.

What happens to my Slack, email and CRM when I close?

Closing the company does not decide what happens to your records. Keep what tax and payroll rules ask for. The IRS gives retention periods on its site. Then check what the rest could be worth before you delete it.

Is this legal advice?

No. We read the state pages so you don't have to, then link to them so you can check our work. Have your lawyer or CPA read it too. They like that.