Every Tennessee LLC files an annual report with the Secretary of State (Tenn. Code Ann. § 48-249-1017). Two things about it routinely get reported wrong elsewhere: the fee is not a flat $300, and the deadline is not a fixed calendar date for everyone. The fee is $50 per member with a $300 minimum, and the due date keys off your LLC's fiscal year. This report is also separate from the franchise and excise taxes paid to the Department of Revenue. For everything else after formation, see the after-formation guide; for setup, see how to form a Tennessee LLC.
The report is due on or before the first day of the fourth month following the close of your LLC's fiscal year. For calendar-year LLCs, which close in December, that means April 1. The filing window opens the first day of the month after your fiscal year closes, so calendar-year filers can submit from January onward.
If you never told the state your fiscal year close, the Division defaults it to December, which puts you on the April 1 track. April 1 feels like a fixed statewide date only because nearly every LLC uses the calendar year; an LLC with a June fiscal close would instead owe its report by October 1.
Your first report follows the same rule. A calendar-year LLC formed in June 2025 closed its first fiscal year in December 2025, so its first report came due April 1, 2026.
The fee is $50 for each member, with a $300 minimum that covers one to six members and a $3,000 maximum reached at 60 members. A single-member LLC pays $300; a ten-member LLC pays $500. This is the same scale Tennessee uses for the formation filing.
Two add-ons to know about:
A bill to flatten this fee to $300 (SB 37) was withdrawn in January 2025 and never took effect, so ignore any page claiming a flat fee arrived in July 2025.
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Get StartedPrefer paper? The report can be filed on Form SS-4250 by mail instead; mailed filings take roughly 5 to 10 business days to process.
Tennessee does not tack a flat late fee onto an overdue LLC annual report. The consequence is more serious: once the report is roughly two months past due, the Secretary of State can begin administrative dissolution under Tenn. Code Ann. § 48-249-604, starting with a statutory 60-day notice. If the report still is not filed, the LLC is administratively dissolved (for a foreign LLC, the certificate of authority is revoked). Getting back to good standing then means reinstatement on top of the missed filings; see our reinstatement guide.
They are different obligations to different agencies. The annual report goes to the Secretary of State on the per-member fee scale. Franchise and excise taxes go to the Tennessee Department of Revenue. Filing one does not satisfy the other; a compliant Tennessee LLC handles both every year. Fee details for both live on our fees page.
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Get StartedOnly for LLCs on a calendar fiscal year, which is most of them. The statute pegs the deadline to the first day of the fourth month after your fiscal year closes, so a non-December close moves the date.
It confirms the LLC's records with the state, including the principal office, registered agent, and registered office, along with the member count that drives the fee. It is not a financial statement; no revenue or profit figures are disclosed.
Because your LLC has more than six members. The fee is $50 per member once you pass six, up to the $3,000 cap, and a registered agent change on the report adds another $20.