Tennessee lesson 6 of 6
File your annual report and stay compliant
Tennessee's annual report is filed with the Secretary of State, using the same per-member fee structure as the original Articles of Organization.
When it is due
Under Tennessee Code Section 48-249-1017, the annual report is due on the first day of the fourth month after the close of the LLC's fiscal year. For a calendar-year LLC, whose fiscal year ends December 31, that means the report is due April 1. If your LLC uses a different fiscal year end, count forward four months from that date instead.
How the fee is set
The annual report fee mirrors formation: $50 per member, with a $300 minimum and a $3,000 maximum. The member count used is the LLC's membership at the time the report is filed, so the fee can change year to year if members join or leave.
File through TNCaB, the Secretary of State's online business filing account system. You need to create an account before you can file the annual report online.
If you fall behind
Missing the annual report deadline can lead to administrative dissolution of the LLC by the Secretary of State. Reinstatement is generally possible by filing the missing report and paying what is owed, but the LLC loses good standing and name protection in the meantime.
Key takeaways
- The annual report is due the first day of the fourth month after your fiscal year end, April 1 for calendar-year LLCs.
- The fee is $50 per member, minimum $300, maximum $3,000, based on current membership.
- File online through TNCaB; missing the deadline risks administrative dissolution.
Frequently asked questions
Can I change my fiscal year end to shift the annual report deadline?
The fiscal year end you set on the Articles of Organization drives the annual report deadline. Changing it later is possible but should be confirmed with the Secretary of State and coordinated with your tax filings.
Is the annual report the same filing as franchise and excise tax?
No. The annual report goes to the Secretary of State; franchise and excise tax is filed separately with the Department of Revenue.
Official sources
Or let us file your Tennessee LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization (Form SS-4270), act as your registered agent, and track your ongoing deadlines.
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team