A Letter of Good Standing for reinstatement purposes can be obtained by contacting the Secretary of State’s Office.
In order to reinstate, the business entity should:
- Print the Reinstatement Application via the Organization Search page of the Office of the Secretary of State website
- Identifying the business entity
- Select the Reinstatement Package Button (top of the page)
- Mail or hand deliver the Reinstatement Application to the Office of the Secretary of State. The SOS will request, on the entities behalf, a letter of good standing from the Kentucky Department of Revenue and, in the case of profit companies, the Division of Unemployment Insurance. When both good standing letters are received, the SOS will process the reinstatement application.
Can a letter of good standing be issued if there are unpaid tax bills that are in collections control?
Yes, but only if the issues have been resolved and/or a payment agreement has been entered into and verified by a contact in the Department of Revenue’s Division of Collections. A letter can be issued.
Can a letter of good standing be issued if recent tax bills are outstanding?
Yes, if the tax bills are less than 45 days old, a letter can be issued with no qualifications.
Are Limited Liability Companies and/or nonprofit companies required to get letters of good standing from the Division of Unemployment for reinstatement with the Secretary of State?
No. At this time only for-profit corporations are required to get a letter of good standing from both the Department of Revenue and the Division of Unemployment.
Can a letter of good standing be issued if a return that is due has not been filed by a company?
No. If a tax return is delinquent, a letter cannot be issued until the tax return is submitted and the tax liability is paid.
Can a letter of good standing be issued for a Limited Liability Company considered as a disregarded entity for Internal Revenue Services purposes and thus has not filed Kentucky income tax returns; but is included in it’s parent’s filing?
Yes, but the request for the letter must include a statement that the disregarded entity is included in the parent’s filing, and must show the parent’s name and FEIN.