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How to Shut Down a Business in Kentucky

Complete guide to dissolving your business entity with the Kentucky Secretary of State.

Quick Answer

To dissolve a business in Kentucky, file Articles of Dissolution - Limited Liability Company with the Kentucky Secretary of State. The LLC filing fee is $40 and corporation fee is $40. Kentucky requires tax clearance from the Kentucky Department of Revenue before dissolution. Standard processing takes 7-10 business days.

Quick Facts

Filing Agency Kentucky Secretary of State
Website https://www.sos.ky.gov/
LLC Dissolution Fee $40
Corporation Dissolution Fee $40
Tax Clearance Required Yes
Processing Time 7-10 business days
Online Filing Yes
Phone (502) 564-3490

LLC Dissolution in Kentucky

Form
Articles of Dissolution - Limited Liability Company
Fee
$40
Online
Yes
Processing
7-10 business days
Download Form →

Steps to Dissolve an LLC

  1. 1 Vote to dissolve the LLC per your operating agreement
  2. 2 Wind up business affairs and settle all debts and obligations
  3. 3 File final tax returns with Kentucky Department of Revenue
  4. 4 Contact the Kentucky Department of Revenue to close tax accounts
  5. 5 Complete Form ADLLC (Articles of Dissolution - LLC)
  6. 6 File with Secretary of State with $40 filing fee (check payable to Kentucky State Treasurer)
  7. 7 Notify creditors and claimants of dissolution
  8. 8 Cancel any licenses, permits, and assumed names

Corporation Dissolution in Kentucky

Form
Articles of Dissolution - Profit Corporation
Fee
$40
Online
Yes
Processing
7-10 business days
Download Form →

Steps to Dissolve a Corporation

  1. 1 Obtain board of directors resolution authorizing dissolution
  2. 2 Obtain shareholder approval of dissolution
  3. 3 Wind up business affairs and settle all obligations
  4. 4 File final tax returns with Kentucky Department of Revenue
  5. 5 Contact the Kentucky Department of Revenue to close tax accounts
  6. 6 Complete Form DIS (Articles of Dissolution - Profit Corporation)
  7. 7 File with Secretary of State with $40 filing fee (check payable to Kentucky State Treasurer)
  8. 8 Notify creditors and claimants of dissolution
  9. 9 Cancel any licenses, permits, and assumed names

Tax Requirements

Tax Clearance Required
Yes
Final Return Required
Yes

Tax Agency: Kentucky Department of Revenue

https://revenue.ky.gov/

Phone: (502) 564-4581

File final Kentucky corporate income/LLET tax return (Form 720 or 765). File final sales tax return and withholding tax returns if applicable. Contact the Department of Revenue to close all state tax accounts before filing dissolution.

Additional Requirements

Publication Required: No
Creditor Notification: Must notify known creditors in writing with deadline for submitting claims after dissolution is filed
Employee Notification: Provide WARN Act notice if applicable (60 days for 100+ employees)
Board/Member Approval: LLC: Majority vote of members or per operating agreement. Corporation: Board resolution followed by majority shareholder approval.
Winding Up Period: Entity continues to exist for purpose of winding up after dissolution is filed
Registered Agent: Registered agent must be maintained until dissolution is finalized

Contact Information

Agency: Kentucky Secretary of State

Address: 700 Capital Avenue, Suite 152, State Capitol Building, Frankfort, KY 40601

Phone: (502) 564-3490

Website: https://www.sos.ky.gov/

Online Portal: https://web.sos.ky.gov/ftsearch/

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This guide is for informational purposes only and does not constitute legal advice. Information is sourced from official state websites and was last verified in 2026. Always confirm current requirements directly with the Kentucky Secretary of State. Consult an attorney for advice specific to your situation.