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Small Business Information Resources > INC and LLC Filing Requirements and Forms (by State) > Tennessee
Tennessee Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: February 6, 2007
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.
312 8th Avenue North
6th Floor, Snodgrass Tower
Nashville, TN 37243
(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
Attention: Taxpayer Services
500 Deaderick Street
Nashville, TN 37242
(615) 253-0600
1-800-342-1003 (Toll free statewide)
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.
Business Tax Act License and Tax Report - Must be filed within 20 days after commencement of business
Annual Filing Requirements
Annual Report
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Fee: |
The annual report filing fee is $20.
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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 |
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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
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Taxes: |
Franchise tax is 0.25% of the greater of net worth or real and tangible property in Tennessee. The minimum 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.
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Forms: |
Form FAE 170 - Franchise & Excise Tax Return (Tax years beginning on or after 01/01/06) (instructions)
Online FET Filing - File Franchise & Excise Tax Online |
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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
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Fee: |
The annual report filing fee is $50 per member with a $300 annual minimum and a $3,000 maximum.
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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
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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
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Taxes: |
Franchise tax is 0.25% of the greater of net worth or real and tangible property in Tennessee. The minimum tax is $100. Excise tax is 6.5% of Tennessee taxable income.
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Forms: |
Form FAE 170 - Franchise & Excise Tax Return (Tax years beginning on or after 01/01/06) (instructions)
Online FET Filing - File Franchise & Excise Tax Online
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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. |
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