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Tennessee . 2026 filing guide

Tennessee Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every Tennessee filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the Tennessee Secretary of State, Business Services Division as of June 2026.

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Verified against Tennessee Secretary of State, Business Services Division on Jun 12, 2026
Agency
Tennessee Secretary of State, Business Services Division
Branded as Tennessee Business Services
Phone
615-741-2286
Mon-Fri 8am-4:30pm CT
Annual due
1st day of 4th month after fiscal year end
$50 penalty
Processing
1-2 business days
Online filings
Tennessee business environment

Why founders choose Tennessee (and what to know first)

No personal income tax. Strong healthcare and music industries (Nashville). Major FedEx hub (Memphis). Note: TN LLC annual report scales with member count, making single-member LLCs cheap but multi-member LLCs expensive.

Economy
~$460B economy
Registered entities
~700,000 active entities
New formations / year
~100,000 annually
Key industries
Healthcare (Nashville healthcare cluster), automotive (Nissan, Volkswagen), music + entertainment, logistics (FedEx Memphis hub), agriculture
Tennessee tax profile

Tax obligations at a glance

Tax type Where Tennessee stands
State income taxNone on wages (Hall Tax on investment income repealed 2021)
Corporate income tax6.5% C-Corp + Franchise + Excise Tax
Sales tax7% state + 1.5-2.75% local
Franchise taxFranchise + Excise Tax: 6.5% net earnings + 0.25% net worth (min $100)

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in Tennessee on request.

Beyond the SoS

Other Tennessee agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your Tennessee compliance.

Tennessee Dept of Revenue
615-253-0600

State sales tax, corporate franchise + excise tax

TN Dept of Labor + Workforce Development
844-224-5818

Unemployment insurance

TN Dept of Commerce + Insurance
615-741-2241

Insurance, banking, professional licensing

TN Bureau of Workers Compensation
615-532-4812

Workers comp

TN Board of Licensing Contractors
615-741-8307

Contractor licensing

TN Alcoholic Beverage Commission
615-741-1602

Alcohol licensing

Tennessee compliance calendar

Year-round filings every Tennessee business should know

Recurring federal and state deadlines that affect Tennessee businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
1st day of 4th month after fiscal year endTennessee annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full Tennessee compliance calendar →
How-to . LLC formation

How to form an LLC in Tennessee: step by step

Each step explained with what Tennessee requires. File.Business handles all of this for $0 service fee plus the $300 minimum (scaled by member count) state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your Tennessee LLC →

Ready to file your Tennessee paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

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Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the Tennessee Secretary of State, Business Services Division or any Secretary of State office. You may file directly with the Tennessee Secretary of State, Business Services Division. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the Tennessee Secretary of State, Business Services Division as of June 2026 and may change. For entity-specific guidance, consult a licensed Tennessee attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.