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Tennessee annual report & compliance · Reviewed November 2026

Tennessee Annual Report Filing

Tennessee corporations and LLCs file an annual report by the first day of the fourth month after fiscal year end. For calendar-year entities, that is generally April 1. Corporations pay $20; LLCs pay a minimum of $300, plus $50 per member up to $3,000.

At a glance

Filing
Annual Report
Due date
First day of the fourth month after fiscal year end. Calendar-year entities generally file by April 1.
State fee
Corporations: $20. LLCs: $300 minimum, plus $50 per member, capped at $3,000. Nonprofits: $20.
Late filing
A late Tennessee annual report can result in penalties and administrative dissolution. The LLC fee structure makes late filing especially expensive for multi-member LLCs.

Who must file in Tennessee

Domestic and foreign corporations, LLCs, and nonprofit corporations registered in Tennessee.

The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.

Tennessee annual report by entity type

EntityDueState feeNotes
CorporationApril 1 for calendar-year entities$20—
LLCApril 1 for calendar-year entities$300 minimum + $50 per member, max $3,000—
Nonprofit corporationApril 1 for calendar-year entities$20—

How to file the Tennessee annual report

  1. Confirm the entity and registered agent. Use the name and entity number on file with the Tennessee Secretary of State, Business Services Division. Confirm the registered agent and principal office are current.
  2. Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
  3. Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
  4. Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
  5. Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.

What happens if the Tennessee report is late?

A late Tennessee annual report can result in penalties and administrative dissolution. The LLC fee structure makes late filing especially expensive for multi-member LLCs.

If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.

Tennessee filing notes

Tennessee’s LLC annual report is based on the number of members. The minimum is $300 and the maximum is $3,000, which makes the filing significantly more expensive than the $20 corporate report.

The due date follows the fiscal year, so a calendar-year entity generally files by April 1. The report is separate from Tennessee franchise and excise tax filings.

Tennessee annual report questions

Tennessee corporations and LLCs file an annual report by the first day of the fourth month after fiscal year end. For calendar-year entities, that is generally April 1. Corporations pay $20; LLCs pay a minimum of $300, plus $50 per member up to $3,000.

First day of the fourth month after fiscal year end. Calendar-year entities generally file by April 1.

Corporations: $20. LLCs: $300 minimum, plus $50 per member, capped at $3,000. Nonprofits: $20.

A late Tennessee annual report can result in penalties and administrative dissolution. The LLC fee structure makes late filing especially expensive for multi-member LLCs.

Corporation: April 1 for calendar-year entities; $20. LLC: April 1 for calendar-year entities; $300 minimum + $50 per member, max $3,000. Nonprofit corporation: April 1 for calendar-year entities; $20.

Yes. We can prepare and file the report for a $55.00 service fee per year per state and entity, plus any state filing fee. If we are not yet your registered agent, registered agent service is a separate $139.00 per year.

Official Tennessee resources

Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the Tennessee Secretary of State, Business Services Division or your professional adviser before filing.