Tennessee
Tennessee business compliance calendar
What Tennessee asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report, by the 1st day of the 4th month after the fiscal year ends (April 1 for a calendar year), with the Tennessee Secretary of State | $20 | Administrative dissolution after 60 days past due |
| LLCs | Annual report, by the 1st day of the 4th month after the fiscal year ends (April 1 for a calendar year), with the Tennessee Secretary of State | $50 per member, $300 minimum and $3,000 maximum | Administrative dissolution after 60 days past due |
| Partnerships | Annual report, by the 1st day of the 4th month after the fiscal year ends (April 1 for a calendar year), with the Tennessee Secretary of State | $50 per member, $300 minimum and $3,000 maximum | Administrative dissolution after 60 days past due |
| Nonprofits | Annual report, by the 1st day of the 4th month after the fiscal year ends (April 1 for a calendar year), with the Tennessee Secretary of State | $20 | Administrative dissolution after 60 days past due |
Also in Tennessee
- Tennessee business tax return (receipts over $100,000 in a county or city)by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year). A gross receipts tax by classification, from 0.02% to 0.3%, with a $22 minimum, for businesses with more than $100,000 in gross receipts in a county or city.
- Tennessee franchise and excise tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year). Franchise tax of 0.25% of net worth ($100 minimum) plus excise tax of 6.5% of net earnings.
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Tennessee return by the 15th day of the fourth month after the year ends, with the Tennessee Department of Revenue.
- Personal income tax
- None. Owners of pass through entities owe no Tennessee income tax, and employers withhold none.
- Employers
- Register for unemployment insurance and file wage reports every quarter.
- Sources
- Tennessee Secretary of State, Tennessee Department of Revenue
All Tennessee rules in the pack
- Tennessee annual reportby the 1st day of the 4th month after the fiscal year ends (April 1 for a calendar year)
- Tennessee annual reportby the 1st day of the 4th month after the fiscal year ends (April 1 for a calendar year)
- Tennessee annual reportby the 1st day of the 4th month after the fiscal year ends (April 1 for a calendar year)
- Tennessee nonprofit annual reportby the 1st day of the 4th month after the fiscal year ends (April 1 for a calendar year)
- Tennessee charitable solicitation registration renewalby the last day of the 6th month after the fiscal year ends (the last day of June for a calendar year)
- Tennessee business tax return (receipts over $100,000 in a county or city)by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Tennessee franchise and excise tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Tennessee unemployment insurance wage reportby the last day of the 1st month after each quarter
- Tennessee sales tax returnby the 20th day of the 1st month after each quarter