Tennessee LLC Annual Requirements

Forming your Tennessee LLC is step one. Keeping it in good standing is the ongoing job. This page covers every recurring obligation so you know exactly what's due, when, and what happens if you miss it.

Annual Report Filing

Tennessee requires LLCs to file an annual report with the Tennessee Secretary of State, along with a $300 fee. This report confirms or updates your LLC's basic information on file — entity name, principal address, registered agent, members or managers.

Frequency: each year Fee: $300 Filed with: Tennessee Secretary of State (https://sos.tn.gov/)

Tennessee tax note: Effective July 1, 2025: flat $300 annual report fee regardless of member count (previously $50/member, min $300, max $3,000). Formation fee is also $300 flat (was $50/member). Franchise tax: $0.25 per $100 of net worth (minimum $100). Excise tax: 6.5% of net earnings.

Registered Agent Maintenance

Your LLC must maintain a registered agent with a physical Tennessee street address for as long as the entity exists. This is not optional — if the Tennessee Secretary of State has no valid registered agent on file, they can begin administrative dissolution proceedings.

A valid registered agent must:

• Have a physical street address in Tennessee (not just a PO box)
• Be available during normal business hours to accept legal documents
• Forward service of process and other official correspondence to you promptly

We handle this for you. Our registered agent service ensures your LLC always has a valid agent on file with the Tennessee Secretary of State.

What Happens If You Fall Out of Compliance

Missing your annual report or losing your registered agent can lead to:

1. Late fees and penalties — the Tennessee Secretary of State typically assesses penalties for late filings
2. Administrative dissolution — the state involuntarily dissolves your LLC
3. Loss of liability protection — once dissolved, the LLC no longer provides personal asset protection
4. Difficulty reviving the entity — reinstatement usually requires paying back fees, penalties, and filing all missed reports

This is why compliance reminders matter. When you use our registered agent service, we send reminders ahead of every Tennessee deadline so nothing slips.

Federal Tax Obligations

Regardless of Tennessee's state-level requirements, every LLC has federal obligations:

• Federal income tax — single-member LLCs file on Schedule C (with personal return); multi-member LLCs file Form 1065
• Self-employment tax — LLC members typically owe self-employment tax on their share of profits
• Quarterly estimated taxes — if you expect to owe $1,000+ in taxes, the IRS expects quarterly payments
• Employer taxes — if you have employees, you'll handle payroll taxes and filings

Stay on Top of It

Compliance isn't hard — it just requires knowing the deadlines and not missing them. We keep track so you don't have to.

Get Started with Tennessee LLC Formation