Tennessee Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Division of Business Services
312 Rosa L. Parks Avenue
Snodgrass Tower, 6th Floor
Nashville, TN 37243-1102
(615) 741-2286

http://www.state.tn.us/sos/bus_svc/index.htm

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Tennessee Department of Revenue
Andrew Jackson Building
500 Deaderick Street
Nashville, TN  37242

(615) 253-0600

1-800-342-1003 (Toll free statewide)
E-Mail: TN.Revenue@tn.gov

http://www.state.tn.us/revenue/

Tennessee State Statutes

To research the State Statutes for Tennessee Corporations, LLCs and Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Business Tax Act License and Tax Report - Must be filed within 20 days after commencement of business

 

Annual Filing Requirements

 

Annual Report

Fee:

The annual report filing fee is $20. For online payment, an additional convenience fee of $2.25 is added. You are also able to change your Registered Agent/Office on this report for an additional $20.

 

Forms:

Preprinted annual report forms may be obtained by calling (615) 741-2286, writing the Department of State's Business Services office, or e-mailing a request to: business.services@state.tn.us OR you can file online: http://tnbear.tn.gov/ECommerce/AnnualReportInstr.aspx

 

Due Date:

 

Every domestic and foreign corporation authorized to transact business in Tennessee must file an annual report by the first day of the fourth month following the close of the corporation's fiscal year, or April 1st for calendar year filing.

 

Corporation Tax Returns

Taxes:

Franchise tax is 0.25% of the greater of net worth or real and tangible property in Tennessee. The minimum franchise tax is $100. Excise tax is 6.5% of Tennessee taxable income.

 

Tennessee Code Ann. Section 67-4-2006(a)(3) does not recognize the federal S status election and requires all S corporations subject to franchise/excise tax to file a franchise/excise tax return and calculate federal taxable income thereon, as if they had not elected S status.

 

NOTE: Class 4 Filers read this news before your end of November filing.

 

Forms:

Form FAE 170 - Franchise & Excise Tax Return (Tax years beginning on or after 01/01/10) (instructions)

Online FET Filing - File Franchise & Excise Tax Online

Forms List - Current Franchise and Excise Tax Forms (also, 2004-2009)

 

Due Date:

 

Excise tax is due by the 15th day of the 4th month following the close of books and records, or April 15th for calendar year filing.

 

 

Limited Liability Company

 

Business Tax Act License and Tax Report - Must be filed within 20 days after commencement of business

 

Annual Filing Requirements

  

Annual Report

Fee:

The annual report filing fee is $50 per member with a $300 annual minimum and a $3,000 maximum. For online payment, an additional convenience fee of $8.25 is added. You are also able to change your Registered Agent/Office on this report for an additional $20.

 

Forms:

Preprinted annual report forms may be obtained by calling (615) 741-2286, writing the Department of State's Business Services office, or e-mailing a request to: business.services@state.tn.us OR you can file online: http://tnbear.tn.gov/ECommerce/AnnualReportInstr.aspx

 

Due Date:

The annual report is due by the first day of the 4th month following the close of the company's fiscal year, or April 1st for calendar year filing.

 

LLC Tax Returns

Taxes:

Franchise tax is 0.25% of the greater of net worth or real and tangible property in Tennessee. The minimum franchise tax is $100. Excise tax is 6.5% of Tennessee taxable income.

 

Forms:

Form FAE 170 - Franchise & Excise Tax Return (Tax years beginning on or after 01/01/10) (instructions)

Online FET Filing - File Franchise & Excise Tax Online

Forms List - Current Franchise and Excise Tax Forms (also, 2004-2009)

 

Due Date:

Excise tax is due by the 15th day of the 4th month following the close of books and records, or April 15th for calendar year filing.