Annual Compliance
Tennessee LLC Annual Report: Fees, Deadline and Filing
Understand the fiscal-year deadline and the ordinary $300–$3,000 member-based fee before preparing your Tennessee LLC annual report.
A Tennessee LLC annual report generally costs $50 per member, with a $300 minimum and a $3,000 maximum base filing fee. Its regular deadline is the first day of the fourth month after the fiscal year closes. For a calendar-year LLC, that normally means April 1.
The annual report updates the Secretary of State's company record. It is separate from the business's tax returns and should have its own entry in your compliance calendar.
Checked 5 October 2026. This guide addresses ordinary LLCs. Confirm current entity details, statutory exceptions and portal charges when filing.
Who must file a Tennessee LLC annual report?
Tennessee's annual-report rules cover domestic LLCs and foreign LLCs authorized to transact business in the state. A foreign LLC here includes an LLC formed in another US state; the label does not simply describe the citizenship of its owners.
The report contains current company information, including management and address details required by the applicable law. Tennessee Code section 48-249-1017, reproduced by Justia.
Do not assume that a low-revenue or inactive business can skip the report while it remains registered. If you intend to close or withdraw the entity, check the appropriate process separately.
How to work out the annual-report deadline
Start with the fiscal year-end recorded for the LLC, rather than the formation anniversary.
| Fiscal year ends | Ordinary annual-report deadline |
|---|---|
| December 31 | April 1 of the following year |
| June 30 | October 1 of the same year |
| September 30 | January 1 of the following year, subject to applicable filing-day rules |
These examples apply the general statutory rule; confirm the deadline shown for the entity and any state rule affecting the filing date. Do not substitute April 15 because that date appears in federal tax guidance.
For a new business, confirm the first reporting period with the Secretary of State record. If your fiscal year-end has changed, resolve that issue before relying on last year's calendar reminder.
How the Tennessee LLC annual-report fee works
For the ordinary member-based calculation, multiply the member count by $50, then apply the $300 floor and $3,000 ceiling.
| LLC members | Base fee calculation | Ordinary base fee |
|---|---|---|
| 1 | $50, raised to minimum | $300 |
| 6 | 6 × $50 | $300 |
| 7 | 7 × $50 | $350 |
| 10 | 10 × $50 | $500 |
| 60 | 60 × $50 | $3,000 |
| 70 | $3,500, limited by maximum | $3,000 |
The statute also provides a $20 additional filing fee when the annual report changes the registered office or registered agent. It contains a separate rule for LLCs whose articles prohibit transacting business in Tennessee. Payment processing or other requested services can affect the checkout total. Tennessee Code section 48-249-1007(d), reproduced by Justia.
Count members, not employees or managers. A manager can have authority to operate the company without being an owner, while a member is an owner. Compare the number with your current ownership records.
What information should you prepare?
Gather the legal name, Secretary of State control number, fiscal year-end, current member count, principal office and mailing details, registered-agent information and management details requested for your entity.
Review changes since the previous report. A move, ownership change or registered-agent replacement can mean that copying the old report produces an inaccurate filing.
Keep an authorized signer's details and the payment method ready. If a provider is filing, give them a current factual summary and review the completed information before submission.
How to file the annual report
1. Use the official Tennessee business portal
Start from Tennessee's Secretary of State website and its business filing links, or the Tennessee Charity and Business Filing System. Portal labels and login requirements can change; follow the annual-report workflow for your existing entity.
2. Match the correct company
Confirm the legal name and control number. Check the reporting period and the current record before entering updates.
3. Review ownership and company details
Check the member count carefully because it affects the ordinary fee calculation. Distinguish the registered office from other company addresses and review management details against your records.
4. Check the calculated fee and submit
Compare the base charge with the member calculation above. Look separately for registered-agent or office-change charges and any payment charge. Complete the required authorization and submission.
5. Retain evidence of acceptance
Save the report, receipt and confirmation. Revisit the business record after processing if necessary. Record the next due date based on the fiscal year-end, not on the day you happened to submit this year.
What if you have missed the deadline?
Check the company's present status and any notice before deciding the next action. An overdue report can lead to administrative status consequences, and reinstatement may require a different procedure from an ordinary annual report.
Avoid assuming that a provider's renewal payment resolves a state delinquency. Ask which missing filings were submitted and obtain the resulting confirmation. If there is a notice with a response date, preserve it and address that date specifically.
The annual report is separate from Tennessee taxes
A Secretary of State report does not replace applicable franchise, excise, sales, employment or federal tax filings. Whether a particular tax applies depends on the entity and activity; do not infer an exemption from the fact that an owner lives abroad.
Maintain separate calendar entries and clearly defined provider responsibilities. This prevents the common misunderstanding that one annual payment covers every obligation.
Need help coordinating the filing?
Contact PrimeRegister with your LLC's state, fiscal year-end, member count and current status. We can discuss available filing assistance and quote the work separately from government charges. Do not send tax identifiers or account credentials in an initial enquiry.
