Tennessee Annual Report — Due April 1 Every Year

Every Tennessee LLC must file an Annual Report by April 1 each year through TNBEAR. The fee is $300 minimum. This is separate from the franchise & excise tax (also due annually). For all compliance, see our after-formation guide. For formation, see how to form a Tennessee LLC.

Key Facts

Detail	Information
Name	Annual Report
Fee	$300 minimum
Due date	April 1 every year (fixed date, not anniversary)
Filed at	TNBEAR (tnbear.tn.gov/ecommerce)
First report due	April 1 following formation year
Penalty	Late fees + administrative dissolution

What It Contains

• LLC name and principal address
• Registered agent name and address
• Members/managers names and addresses
• Nature of business

Not a financial report — no revenue or profit disclosed.

How to File

1. Go to tnbear.tn.gov/ecommerce
2. Log in with your account
3. Locate your LLC
4. Select Annual Report filing
5. Review/update information
6. Pay $300 minimum
7. Submit

Important: April 1 Fixed Date

Unlike many states (which use anniversary dates), Tennessee has a FIXED April 1 due date for all LLCs regardless of formation date. This means:

• Formed January: first report due April 1 (3 months later)
• Formed November: first report due April 1 (5 months later)
• Every year thereafter: April 1

What Happens If You Miss It

• Late fees accumulate
• Secretary of State issues notice
• Continued non-compliance leads to administrative revocation
• Reinstatement requires filing all delinquent reports + fees

FAQ

When is my first Annual Report due?

April 1 of the year AFTER you formed. If formed June 2025, first report due April 1, 2026.

Is this the same as the F&E tax?

No. Annual Report ($300, due April 1, filed with SOS via TNBEAR) is separate from the Franchise & Excise Tax ($300 minimum, due April 15, filed with DOR via TNTAP). You owe both.

Why is it $300?

Tennessee uses higher entity fees to compensate for having zero personal income tax. The $300 Annual Report + $300 F&E minimum = $600/year floor for all LLCs.