How to Form an LLC in Tennessee (2026 Guide)

Step 1Choose a name Tennessee will accept

Your LLC’s name must include “Limited Liability Company,” “LLC” or “L.L.C.” It also has to be distinguishable from the names of other businesses already on file. If yours is too close to an existing name, you can only use it with a name consent filing from the other business, which adds $20 to the filing.

Some words need advance approval from another agency. Names using “bank,” “credit union” or “trust” need sign-off from the Department of Financial Institutions, and “insurance company” needs approval from the Department of Commerce & Insurance.

Check availability with the Secretary of State’s business entity search before you file. One more Tennessee quirk: the state does not use “DBAs.” If you want to trade under a different name, you register an assumed name instead, which is good for five years and can be renewed.

Step 2Name a registered agent

Every Tennessee LLC must keep a registered agent in the state at all times. The agent is the person or company that accepts legal papers for your LLC. On the articles you list the agent’s name and a Tennessee street address, including the county. The address has to be one the U.S. Postal Service can deliver to, and a PO box is not allowed.

You can serve as your own agent if you have a qualifying Tennessee address, or hire a commercial agent. Do not let this lapse: being without a registered agent is one of the listed reasons Tennessee can administratively dissolve a business.

Step 3File the Articles of Organization

The articles (Form SS-4270) ask for:

• the LLC’s name, and any special designation such as professional, series or nonprofit LLC
• the registered agent and registered office
• the month your fiscal year closes (December unless you choose otherwise)
• whether the LLC is member-managed, manager-managed or director-managed
• the number of members at the date of filing
• the principal executive office address (no PO box) and a mailing address if different
• an optional delayed effective date, up to 90 days after filing
• a signature, with the signer’s printed name and title

The member count matters because it sets your fee: $50 per member, with a floor of $300 and a cap of $3,000. In practice, any LLC with six or fewer members pays the minimum.

You can file online with a credit or debit card (a service fee applies), or prepare the form online and mail it with a check, cashier’s check or money order payable to the Tennessee Secretary of State. Walk-in filings in Nashville can also pay in cash. The state warns that inaccurate, incomplete or illegible forms are rejected, so check every field. Tennessee does not publish a standard processing time or an expedited service for LLC formations.

Step 4Keep up with the annual report and franchise and excise tax

Tennessee has two separate yearly obligations, filed with two different agencies.

Annual report (Secretary of State). It is due on or before the first day of the fourth month after your fiscal year closes, which is April 1 if your fiscal year ends December 31. The fee is $300 for up to six members, plus $50 for each additional member, capped at $3,000. Annual reports are filed through the state’s TNCaB system, which requires you to create an account first. A business that fails to file on time may be administratively dissolved and placed in inactive status.

Franchise and excise tax (Department of Revenue). LLCs registered with the Secretary of State generally must register for and pay this tax. The minimum franchise tax is $100 a year, owed whether the company is active or not. The return is due on the 15th day of the fourth month after your books close (April 15 for calendar-year filers) and must be filed electronically through the Tennessee Taxpayer Access Point (TNTAP).