Which business structures each therapy license may use, where to file and what it costs, the taxes to expect, and the order to do it in. Every fee shows the date we checked it.
No single structure is confirmed for all four licenses, so check your own license below. A sole proprietorship works in every state and needs no company filing.
From state law and board rules as we last read them, not advice for your situation. “Yes” means we confirmed it. When we could not, the card says to confirm with your board.
Licensing board: Kentucky Board of Licensed Professional Counselors
Join the waitlist for your counseling practiceLicensing board: Kentucky Board of Licensure for Marriage and Family Therapists
Join the waitlist for your marriage and family therapy practiceLicensing board: Kentucky Board of Social Work
Join the waitlist for your social work practiceLicensing board: Kentucky Board of Examiners of Psychology
Join the waitlist for your psychology practiceCounselors: KRS 275.005 lets a Kentucky LLC be organized for any lawful purpose, including professional services, subject to any special provisions of law. The licensing law for counselors (KRS 335.500 to 335.599) and the board's regulations (201 KAR Chapter 36) contain no rule on practice entities, so an ordinary LLC is available. A professional LLC is not: KRS 275.015(26) defines professional services as the services of a closed list of professions that does not include counselors, and KRS 275.015(25) ties the professional LLC to those services. A professional service corporation is marked check: KRS 274.005(2) covers only licensed services that, before the chapter was enacted in 1962, could not be performed by a corporation by reason of law or a professional code of ethics, and its examples do not include counselors. Whether this profession meets that historical test is not settled; the Kentucky Secretary of State or the Kentucky Board of Licensed Professional Counselors can answer.
Marriage and family therapists: KRS 275.005 lets a Kentucky LLC be organized for any lawful purpose, including professional services, subject to any special provisions of law. The licensing law for marriage and family therapists (KRS 335.300 to 335.399) and the board's regulations (201 KAR Chapter 32) contain no rule on practice entities, so an ordinary LLC is available. A professional LLC is not: KRS 275.015(26) defines professional services as the services of a closed list of professions that does not include marriage and family therapists, and KRS 275.015(25) ties the professional LLC to those services. A professional service corporation is marked check: KRS 274.005(2) covers only licensed services that, before the chapter was enacted in 1962, could not be performed by a corporation by reason of law or a professional code of ethics, and its examples do not include marriage and family therapists. Whether this profession meets that historical test is not settled; the Kentucky Secretary of State or the Kentucky Board of Licensure for Marriage and Family Therapists can answer.
Social workers: KRS 275.005 lets a Kentucky LLC be organized for any lawful purpose, including professional services, subject to any special provisions of law. The licensing law for social workers (KRS 335.010 to 335.160) and the board's regulations (201 KAR Chapter 23) contain no rule on practice entities, so an ordinary LLC is available. A professional LLC is not: KRS 275.015(26) defines professional services as the services of a closed list of professions that does not include social workers, and KRS 275.015(25) ties the professional LLC to those services. A professional service corporation is marked check: KRS 274.005(2) covers only licensed services that, before the chapter was enacted in 1962, could not be performed by a corporation by reason of law or a professional code of ethics, and its examples do not include social workers. Whether this profession meets that historical test is not settled; the Kentucky Secretary of State or the Kentucky Board of Social Work can answer.
Psychologists: KRS 275.015(26) lists psychologists among the professional services, and KRS 275.015(25) makes any LLC organized for purposes that include providing professional services a professional limited liability company, whose articles must designate the professional services to be practiced (KRS 275.025(3)). A psychology practice LLC is therefore a professional LLC, filed on the same Articles of Organization as any LLC with psychology designated; an LLC formed without that designation is marked no. KRS 275.010(3) leaves the Board of Examiners of Psychology free to regulate professional LLCs, and KRS Chapter 319 and 201 KAR Chapter 26 contain no other entity rule. A professional service corporation is marked check: KRS 274.005(2) covers only licensed services that, before 1962, could not be performed by a corporation by reason of law or a professional code of ethics, and its examples do not include psychologists; the Kentucky Secretary of State or the Kentucky Board of Examiners of Psychology can answer.
$40 for Articles of Organization of a domestic LLC (SOS fees page). Annual report $15. Name reservation $15 for 120 days.
$40: the SOS fees page lists one fee for a domestic LLC, including a professional service LLC. Use the same Articles of Organization and designate the professional services (KRS 275.025(3)).
This is an estimate, added up from the fees on this page: the state filing fee, the first annual report or yearly state fee, and any flat minimum tax our data names. It leaves out board application fees, a registered agent company, expedited filing, newspaper notices, name reservations, local licenses and income tax. The state sets the real amounts.
| Item | Amount |
|---|---|
| State filing fee | $40 |
| First annual report or yearly state fee | $15 |
| Limited liability entity tax, minimumApplies when gross receipts or gross profits are $3 million or less. A third-party site mentions a 2026 change that we have not confirmed. | $175 |
| Estimated state costs in year one | $230 |
| Item | Amount |
|---|---|
| State filing fee | $40 |
| First annual report or yearly state fee | $15 |
| Limited liability entity tax, minimumApplies when gross receipts or gross profits are $3 million or less. A third-party site mentions a 2026 change that we have not confirmed. | $175 |
| Estimated state costs in year one | $230 |
Check with the state tax agency which state taxes apply to your business type before you file. Its official pages are linked below.
City and county: Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Ask an accountant before you choose how the company is taxed. This page does not tell you which tax treatment to pick.
The order below follows the rules we found for Kentucky. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.
Your Kentucky licensing board can add its own rules to the state's business law. Read them for your license before you file anything.
Check that no one in the state already has the name, and follow the state's name rules for professional practices.
The state requires a registered agent with a street address in the state. That can be you, if you have a street address in the state, or a registered agent company.
Use the form and fee for the structure you chose, listed above.
It is free. Apply only on irs.gov, after the state approves your filing.
You may already have one. Get a second, organization number only if your practice is a company that bills under its own name.
Bring your state filing, EIN letter and ID. Keeping practice money in its own account keeps your records clean.
Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Put your yearly report and any state taxes on your calendar so your company stays in good standing.
SyncedUp builds your fees, paperwork, booking and website from a few answers, then runs the practice with you. We fill in Kentucky for you. Everything on this page stays free to read.
Join the waitlistRegistration is paused. Joining the waitlist does not create an account or reserve a plan.
Last checked: Oct 18, 2026. We change this date only when someone re-checks the facts, never when the page is rebuilt.
We checked these facts against the official sources listed below, including the state filing office and the licensing boards.
See a mistake? Email us a correction. Please do not include any client or personal information.
