Kentucky lesson 4 of 6
Get an EIN and register with the Department of Revenue
Once your Articles of Organization are approved, the EIN identifies your LLC to the IRS and to banks, while a separate registration with the Department of Revenue sets up any state tax accounts you need.
Applying for the EIN
Apply for free directly on the IRS website once your Articles of Organization are approved. If the responsible party has a US social security number or ITIN, the EIN is issued immediately online; otherwise the application is filed on Form SS-4 by fax or mail, which takes longer.
Registering with Kentucky
Most LLCs register separately with the Kentucky Department of Revenue through Kentucky Business One Stop. This single online portal is where you register for a sales and use tax account if you sell taxable goods or services, for employer withholding if you have employees, and for the Limited Liability Entity Tax account tied to your business.
Local registrations
Depending on where you operate, you may also need to register separately with a city or county for an occupational license, since Kentucky's local occupational license taxes on net profits or payroll are administered locally rather than through the state Department of Revenue.
Key takeaways
- The EIN is free and comes from the IRS.
- Register separately with the Department of Revenue through Kentucky Business One Stop for state tax accounts.
- City and county occupational license registrations are handled locally, not by the state.
Official sources
Or let us file your Kentucky LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization, act as your registered agent, and track your ongoing deadlines.
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team