How to Form an LLC in Tennessee
Learn how to form an LLC in Tennessee: Articles of Organization, state filing fees ($300 minimum), registered agent requirements, and post-formation steps. Start today.
Bizee Editorial Staff
Editorial Team
Tennessee LLC at a glance
Filing fee: $300 minimum ($50 per member; max $3,000)
Processing time: [PROCESSING_TIME]
State agency: Tennessee Secretary of State, Business Services Division
Annual report due: Annually; same $50-per-member fee structure ($300 min, $3,000 max)
State tax rate: Franchise tax: 0.25% of net worth or property value ($100 minimum); excise tax may also apply
How to form a Tennessee LLC
To form an LLC in Tennessee, you file Articles of Organization with the Tennessee Secretary of State's Business Services Division and pay a state filing fee of at least $300. The fee is calculated at $50 per member, with a $300 minimum and a $3,000 maximum. Once the state approves your filing, your LLC is legally formed and your business name is secured.
Tennessee's per-member fee structure is one of the things that catches people off guard — most states charge a flat formation fee, but Tennessee scales the cost based on how many members your LLC has. For most single-member and small LLCs, the $300 minimum is what you'll pay.
Step 1: Choose and reserve your LLC name
Your LLC name must be distinguishable from other registered businesses in Tennessee and must include "Limited Liability Company," "LLC," or "L.L.C." You can check name availability through the Tennessee Secretary of State's online business search before you file.
If you want to hold a name before you're ready to file, Tennessee lets you reserve it by submitting a name reservation application to the Secretary of State and paying a $20 fee. The reservation holds the name while you finish preparing your formation documents.
Step 2: Appoint a registered agent
Every Tennessee LLC must have a registered agent — a person or business entity with a physical street address in Tennessee who is available during normal business hours to receive legal documents and official notices on behalf of your LLC. A P.O. box does not qualify.
You can serve as your own registered agent if you're a Tennessee resident with a Tennessee street address. Many business owners use a professional registered agent service instead — it keeps your personal address off public records and ensures someone is always available to receive documents even when you're not at your office.
Step 3: File your Articles of Organization
The Articles of Organization is the document that legally creates your Tennessee LLC. You file it with the Tennessee Secretary of State's Business Services Division. Approval both establishes the LLC as a legal entity and secures your business name in the state.
Online: file through the Tennessee Secretary of State's TNBear portal at tnbear.tn.gov — you'll enter your LLC name, member count, registered agent details, and business address, then pay electronically
By mail or in person: download and complete the Articles of Organization form, then send it with your payment to the Secretary of State, Business Services Division, 6th Floor – Snodgrass Tower, 312 Rosa L. Parks Avenue, Nashville, TN 37243
By email: Tennessee also accepts emailed filings — check the Secretary of State's website for current submission instructions
The filing fee is $50 per member, with a $300 minimum and a $3,000 maximum. A single-member LLC pays $300. An LLC with 10 members pays $500. An LLC with 60 or more members hits the $3,000 cap.
Step 4: Get an EIN and register for state taxes
After your LLC is formed, you'll need a federal Employer Identification Number (EIN) from the IRS. An EIN is required if your LLC has more than 1 member, plans to hire employees, opens a business bank account, or elects corporate tax treatment. You can apply online at irs.gov or file Form SS-4 by mail or fax.
Tennessee LLCs also need to register with the Tennessee Department of Revenue for state-level taxes. Most LLCs are subject to Tennessee's franchise tax — calculated at 0.25% of the greater of net worth or the book value of real and tangible personal property in Tennessee, with a $100 minimum. If your LLC sells taxable goods or services, you'll also need a sales tax account. Register through the Department of Revenue's consolidated state tax registration application.
Step 5: Create an operating agreement
Tennessee doesn't require LLCs to have a written operating agreement, but having one is worth doing. An operating agreement sets out how your LLC is owned, how decisions get made, how profits are split, and how the business handles a member leaving or the LLC dissolving. Without one, Tennessee's default LLC statutes fill in the gaps — and those defaults may not match what you actually want.
Annual report and ongoing compliance
Tennessee LLCs must file an annual report with the Secretary of State each year to stay in good standing. The annual report fee uses the same per-member structure as formation: $50 per member, with a $300 minimum and a $3,000 maximum. If you miss the deadline, the state can administratively dissolve your LLC.
Beyond the annual report, keep your registered agent information current, maintain your state tax registrations, and hold onto your formation records. These are the basics that keep your LLC legally active and your personal liability protection intact.
Frequently asked questions
It depends on how many members your LLC has. Tennessee charges $50 per member to file Articles of Organization, with a $300 minimum and a $3,000 maximum. A single-member LLC pays $300. An LLC with 10 members pays $500. If you want to reserve your business name before filing, that's an additional $20.
The same per-member fee structure applies to the annual report you'll file each year to keep your LLC in good standing.
You file online through the Tennessee Secretary of State's TNBear portal at tnbear.tn.gov. Select the option to form a new business, choose "Limited Liability Company," and enter your LLC name, member count, registered agent information, and business address. Pay the filing fee electronically to complete the submission.
Yes. Tennessee allows single-member LLCs, and you can file the Articles of Organization yourself online, by mail, by email, or in person. You don't need an attorney to form an LLC in Tennessee. The state filing fee for a single-member LLC is $300.
Yes. Every Tennessee LLC must have a registered agent with a physical street address in Tennessee — not a P.O. box. The registered agent must be available during normal business hours to receive legal documents and official notices. You can serve as your own registered agent if you're a Tennessee resident, or you can use a professional registered agent service.
It depends. A single-member LLC with no employees can use the owner's Social Security number for federal tax purposes, but an EIN is required if your LLC has more than 1 member, hires employees, opens a business bank account, or elects to be taxed as a corporation. You can apply for an EIN free at irs.gov or by filing Form SS-4.
Yes. Tennessee imposes a franchise tax on most LLCs at a rate of 0.25% of the greater of the LLC's net worth or the book value of its real and tangible personal property in Tennessee, with a $100 minimum. An excise tax may also apply depending on your LLC's income. Register with the Tennessee Department of Revenue after forming your LLC to figure out which taxes apply to your business.
Tennessee LLCs must file an annual report with the Secretary of State each year. The fee uses the same per-member structure as formation: $50 per member, with a $300 minimum and a $3,000 maximum. Missing the deadline puts your LLC at risk of administrative dissolution, which means the state can revoke your LLC's legal status.
