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Kentucky's Income Tax Rate Dropped to 3.5% in 2026, Here's What That Means

Kentucky's flat individual income tax rate is now 3.5% for 2026, down from 4.0% in 2025. Here's how the phase-down works and what to expect going forward.

How to Start an LLC in Kentucky: Step by Step

A step-by-step guide to forming an LLC in Kentucky, from filing Articles of Organization to registering with the Department of Revenue.

Got an IRS Notice? What CP2000, CP14, and CP501 Actually Mean

IRS notices are confusing and stressful. Here's what the most common ones, CP2000, CP14, and CP501, mean and what to do when one shows up.

What "Reasonable Compensation" Really Means for S-Corp Owners

S-corp owners must pay themselves a "reasonable" salary before taking distributions, or the IRS can recharacterize those distributions as wages. Here's how reasonable compensation gets determined.

LFUCG Occupational License Tax: What Lexington Business Owners Actually Owe

Kentucky's Pass-Through Entity Tax Election, Explained

Kentucky's pass-through entity (PTE) tax election lets S-corps, partnerships, and LLCs pay Kentucky income tax at the entity level, working around the $10,000 federal SALT deduction cap. Here's how it works and when it's worth electing.