Tennessee LLC Annual Report: Due Date, Fee and What Happens If You Miss It

How the Annual Report works in Tennessee

Tennessee ties the LLC annual report deadline to the company's fiscal year rather than its formation date. The report is due on or before the 1st day of the 4th month after the fiscal year closes, which means April 1 for most LLCs. It goes to the Secretary of State's Business Services Division, and the fee is unusual: $50 per member counted on the filing date, with a $300 minimum and a $3,000 cap. A single-member LLC therefore still pays $300, while an LLC with ten members pays $500. Changing the registered agent on the report adds $20. The bigger surprise for new owners is the separate franchise and excise tax owed to the Department of Revenue, with a $100 minimum franchise tax that applies even to inactive LLCs and to single-member LLCs owned by individuals. Delinquent reports are accepted for about 4 months after the due date before administrative dissolution becomes a risk.

First report: The first annual report is due on the 1st day of the 4th month after the end of the LLC's first fiscal year, so an LLC formed in 2026 with a calendar year files by April 1, 2027.

If you miss the deadline

• No separate late fee for the annual report was found on official sources; the cost of filing late is the risk of administrative dissolution and the $70 reinstatement fee.
• A delinquent report can still be filed within 4 months after the due date; after that, an LLC that has not filed may be administratively dissolved and placed in inactive status.
• Fixing a dissolved or forfeited LLC is covered in our Tennessee LLC reinstatement guide.

How to file the Tennessee Annual Report

• File online through the Secretary of State's Business Services Online (TNBear) system using the LLC's control (SOS) number and pay by card or e-check, or mail the pre-printed paper report with a check to the Business Services Division in Nashville.
• What becomes public: The report updates the principal office and mailing addresses, the registered agent and office, and the number of members used to calculate the fee; the filed report is viewable in the Secretary of State's business records.
• Filed or paid alongside it: Separately, most LLCs owe Tennessee franchise and excise tax to the Department of Revenue, with a $100 minimum franchise tax even when inactive; the return is due the 15th day of the 4th month after fiscal year end. A single-member LLC is not disregarded for this tax unless its member is a corporation.
• Official filing page: file with the state

What Tennessee charges over five years

Counts only the formation fee and the Annual Report fee. Separately, most LLCs owe Tennessee franchise and excise tax to the Department of Revenue, with a $100 minimum franchise tax even when inactive; the return is due the 15th day of the 4th month after fiscal year end. A single-member LLC is not disregarded for this tax unless its member is a corporation. Registered agent service, if you use one, typically adds $100 to $300 a year.

Tennessee compared with nearby states

Mistakes Tennessee owners make

• Using the formation anniversary as the deadline, when Tennessee bases it on the fiscal year end and most LLCs file by April 1.
• Assuming a one-member LLC pays $50, when the $300 minimum applies to any LLC with six or fewer members.
• Counting members as of the prior year, when the fee is based on members in existence on the date the report is filed.
• Forgetting the separate franchise and excise tax return, which the Department of Revenue requires even for single-member LLCs owned by individuals.