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Tennessee LLC Annual Report (2026)

Understand the main recurring Tennessee LLC filing or compliance task for 2026, including deadlines, fees, good standing, and how it differs from federal taxes.

LLC Route Editorial Team

Reviewed against official state and federal resources.

Updated July 28, 2026

Educational guide, not legal or tax advice.

Every Tennessee domestic and foreign LLC files an annual report. The fee is $50 per member, with a $300 minimum and $3,000 maximum. The deadline is the first day of the fourth month after the fiscal year ends.

Educational note: This guide is for general informational purposes only. Confirm the current deadline and filing fee in the Tennessee Secretary of State system.

Most people need this first

Question Tennessee answer
Filing Annual Report
Frequency Every year
Fee $50/member; $300 minimum; $3,000 maximum
Deadline First day of the fourth month after fiscal year-end
Calendar-year LLC Generally April 1
First report Generally due the year after formation
Registered agent change May add a $20 fee

What to review each year

Use the annual report as a compliance checkpoint for:

  • Registered agent and registered office
  • Principal executive office
  • Mailing address
  • Member count
  • Managers or members listed by the form
  • Tennessee tax accounts
  • Employer accounts and payroll obligations
  • County, city, and professional licenses

The annual report keeps the Secretary of State record current. It does not file tax returns or renew every license.

Deadline calculation

The annual report is due on the first day of the fourth month after the close of the fiscal year. For a calendar-year LLC whose fiscal year ends December 31, the due date is April 1. A different fiscal year produces a different date.

What happens if the report is missed

The Secretary of State can issue a notice of pending dissolution or revocation. Continued noncompliance can affect the entity’s active status and require delinquent reports and fees to restore good standing.

FAQ

How much is the Tennessee LLC annual report?

It is $50 per member, with a $300 minimum and $3,000 maximum.

When is it due?

It is due on the first day of the fourth month after the fiscal year ends. Calendar-year LLCs are generally due April 1.

Is it the same as franchise and excise tax?

No. The annual report is a Secretary of State filing. Franchise and excise tax is a separate Department of Revenue obligation.

Does changing the agent cost extra?

A $20 fee may apply when the registered agent or registered office is changed as part of the annual report.

Official resources

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