Every Tennessee corporation and LLC files an annual report with the Division of Business Services at the Secretary of State. The money side is unusual: an LLC pays by headcount, a corporation pays a flat $20. The date is also unusual, because it follows your own fiscal year and not a fixed day for everyone.
This page covers the report only. Searches, formation and contact details are in the Tennessee office guide.
What does the Tennessee annual report cost?
For an LLC the fee is $300 as a minimum, with $50 added for each member over six members. The cap is $3,000. A corporation pays $20, and another $20 if the registered agent or registered office changes in the same filing.
| When it is due | On or before the first day of the fourth month following the close of the fiscal year. (sos.tn.gov, checked ) |
|---|---|
| Where to file | tnbear.tn.gov (tnbear.tn.gov, checked ) |
Count members as of your own records, because the fee follows the number. An LLC with four members and an LLC with six members pay the same $300. An LLC with eight members pays $400.
When is a Tennessee annual report due?
The rule is the first day of the fourth month after your fiscal year closes. Take a company that closes its books on December 31. Four months on is April, so the report is due April 1. A company with a June 30 year end would count to October and file by October 1.
The Secretary of State publishes an annual report due date calendar with three columns. They are the fiscal year closing date, the due date, and the date a notice of administrative dissolution can follow. Check your row before you file.
How do you file it in TNCaB?
Tennessee moved its charity and business filings to a system called TNCaB. The state is firm on one point: you must create a TNCaB account first.
- Create your TNCaB account on the Secretary of State's site.
- Find the company's record so you have its details to hand.
- Choose the annual report and follow the screens.
- Pay the fee shown for your entity type.
- Keep the confirmation.
If you do not know the company's SOS control number, look it up first. The search is covered in the office guide.
What happens if you file late or not at all?
A business that does not file on time may be administratively dissolved and shown as inactive. Not filing is one of several reasons the state gives for dissolution. Others include having no registered agent, a name conflict and a payment that bounces.
Every status word Tennessee uses is explained in our Tennessee office guide.
To come back, you file the Application for Reinstatement Following Administrative Dissolution. The LLC fee on the state fee page is $70. The state also says tax clearances are required to reinstate, so sort out any state tax account before you apply.
How can you check that the report went through?
Search the company in the state's business search and look at its status. Active means the record is in good standing. If you need paper proof for a bank, order a Certificate of Existence, which costs $20 and also needs a tax clearance. Our certificate of good standing guide shows how states differ.
For a wider view, read how to file an annual report in other states. State fees are separate. You can file at the state yourself, or ask our private filing service to do it for you.
Sources
- sos.tn.gov/products/business-services/annual-report-due-date-calendar: report due date. Checked .
- tnbear.tn.gov/: online filing. Checked .