Filing
Annual Report
How often
Every year
Due
On or before the first day of the fourth month after the close of the LLC's fiscal year (April 1 for a December 31 fiscal year end)
When the Tennessee Annual Report is due
Tennessee LLCs file an Annual Report every year. It is due on or before the first day of the fourth month after the close of the LLC's fiscal year (April 1 for a December 31 fiscal year end).
What the Annual Report asks for
It confirms or updates what the state holds about your LLC. Expect to give:
- The LLC's name and Tennessee file number
- The principal office and mailing address
- Your registered agent's name and address in Tennessee
- The members or managers, as your state's form asks
If something has changed since the last filing, such as a new member or manager, update your operating agreement first so the two match.
If you miss it
The LLC falls out of good standing on Tennessee's records. Most states also add a late penalty, and many administratively dissolve an LLC whose report stays unfiled. Without good standing, banks and partners ask questions, some contracts cannot be signed, and a dissolved LLC has to file for reinstatement. The sources below set out exactly what Tennessee does.
State tax on Tennessee LLCs
Most LLCs owe Tennessee franchise and excise taxes to the Department of Revenue, a separate filing from the Secretary of State annual report. The return is due on the 15th day of the fourth month after the close of the tax year (April 15 for calendar year filers). Some LLCs, such as certain family-owned or obligated-member entities, may qualify for exemption.
Read more: Tennessee franchise and excise tax.
How to file
File with the Tennessee Secretary of State, Division of Business and Charitable Organizations, online. Have your file number and your current agent and address details ready.
Or have it done
$399 / year state fee included
We track the Annual Report deadline, prepare it and file it every year.
Worth knowing in Tennessee
- The annual report deadline follows your fiscal year end, not your formation date.
- Franchise and excise tax applies to LLCs even though they are pass-through entities for federal tax.
Sources
Related
Frequently asked questions
When is the Tennessee Annual Report due?
Tennessee LLCs file an Annual Report every year. It is due on or before the first day of the fourth month after the close of the LLC's fiscal year (April 1 for a December 31 fiscal year end).
Where do I file the Tennessee Annual Report?
With the Tennessee Secretary of State, Division of Business and Charitable Organizations, which accepts it online. You will need the LLC's name or file number to find it.
What happens if I miss the Tennessee Annual Report?
The LLC falls out of good standing on Tennessee's records. Most states also add a late penalty, and many administratively dissolve an LLC whose report stays unfiled; reinstating it takes another filing. Check the Tennessee Secretary of State, Division of Business and Charitable Organizations's rules, linked below, for exactly what Tennessee does.
Does every Tennessee LLC have to file, even with no income?
Yes. The Annual Report is about keeping the LLC active on the state's records, not about income. An LLC with no activity still files.
Can StartGlobal file my Tennessee Annual Report?
Yes. We track the deadline and file it for $399 a year, with the state fee included.
Is there also a state tax on Tennessee LLCs?
Most LLCs owe Tennessee franchise and excise taxes to the Department of Revenue, a separate filing from the Secretary of State annual report. The return is due on the 15th day of the fourth month after the close of the tax year (April 15 for calendar year filers). Some LLCs, such as certain family-owned or obligated-member entities, may qualify for exemption.
