Non-Resident Tennessee LLC — How to Form from Another State or Country

Tennessee does not require LLC members or managers to be state residents. You can form a Tennessee LLC from anywhere — another US state or another country. The only residency requirement is for the registered agent: you must designate someone with a physical Tennessee address.

Why Non-Residents Form Tennessee LLCs

Tennessee attracts non-resident LLC formation because:

• No residency requirement for members or managers — under the Tennessee Revised LLC Act, owners can be located anywhere
• F&E tax: excise tax 6.5% of net earnings + franchise tax $0.25 per $100 of net worth (combined F&E minimum $300). Annual report $300. No state personal income tax.
• Straightforward online filing — the entire process can be completed remotely through tnbear.tn.gov
• Professional registered agent services satisfy the in-state presence requirement

Formation Process for Non-Residents

The process is identical to resident formation — completed online:

1. Name search — verify availability through tnbear.tn.gov
2. Designate a registered agent — must have a physical Tennessee address. Non-residents typically use a professional service ($99/year)
3. File Articles of Organization (Form SS-4270) through tnbear.tn.gov — $300 filing fee

• Your principal address CAN be outside Tennessee
• Your mailing address CAN be outside Tennessee
• Only the registered agent address must be in-state

4. Draft operating agreement — internal document, not filed with state
5. Obtain EIN from the IRS

EIN for Non-US Persons

If you have an SSN or ITIN: Apply online at irs.gov — immediate issuance.

If you do NOT have an SSN or ITIN:

• Call IRS International Line: 1-267-941-1099 (Monday-Friday, 6 AM - 11 PM ET)
• Or submit Form SS-4 by fax (4 business days) or mail (4-6 weeks)
• You need a "responsible party" — can be a non-US person with foreign passport

Registered agent Requirement

Non-residents cannot serve as their own registered agent because they lack a physical Tennessee address. A professional registered agent service:

• Provides a compliant physical address in Tennessee
• Accepts legal documents and state correspondence on your behalf
• Forwards documents to you regardless of your location
• Maintains availability during business hours as required by the Tennessee Revised LLC Act

Our service is $99/year — a separate service from LLC formation.

Tax Implications for Non-Residents

F&E tax: excise tax 6.5% of net earnings + franchise tax $0.25 per $100 of net worth (combined F&E minimum $300). Annual report $300. No state personal income tax.

Key point for non-residents: Forming an LLC in Tennessee does NOT automatically change your tax obligations. Your home state (or country) typically taxes you based on residency, not where your LLC is formed. Consult a tax professional about multi-state or international tax implications.

Ongoing Compliance

Non-resident LLCs have the same compliance requirements as resident-owned LLCs:

• Annual Report: $300 due April 1 annually
• Maintain registered agent: Required at all times
• Federal taxes: File with IRS based on LLC's tax classification

FAQ

Do I need to visit Tennessee to form my LLC?

No. The entire process — formation, EIN, banking — can be completed remotely. You never need to physically visit the state.

Can a foreign national (non-US citizen) form a Tennessee LLC?

Yes. There is no citizenship requirement. Non-US persons can own and manage LLCs. The EIN process requires a phone call or mail application instead of the online form.

Will forming a Tennessee LLC protect me from my home state's taxes?

Generally no. Your home state taxes you based on residency. A Tennessee LLC alone does not change your tax residency. If your LLC conducts business in another state, that state may also have tax obligations.

Do I need a Tennessee bank account?

Not required, but many business banks prefer the LLC have an account in the state of formation. Some banks offer remote account opening for LLCs with a Tennessee registered agent address.

See our formation guide for the complete formation process, or our step-by-step overview for more guides.