Forming an LLC in Tennessee

Why Tennessee

No state income tax. The Hall income tax on interest and dividends was phased out through December 31, 2020 and is fully repealed beginning January 1, 2021 (TN Dept. of Revenue, HIT-3) — Tennessee no longer taxes dividend or interest income either. Home to Nashville (music + healthcare), Memphis (logistics) Hispanic community ~6% (growing) High cost ($300 minimum + $300/year minimum = $600 first year) Accepts ITIN

Key facts

ItemInformation
Formation fee$300 minimum — $50 per member, maximum $3,000
Annual fee$300 annual report (minimum)
DeadlineAnnual Report due the 1st day of the 4th month after the close of the LLC’s fiscal year — April 1 for a calendar-year LLC, not the formation anniversary (Tenn. Code Ann. § 48-249-1017(c)); fee $300 minimum, $50 per member above six, $3,000 maximum
Accepts ITIN✅ Yes

Process

  1. Name that is distinguishable on state records and contains “LLC” or another designator your state accepts
  2. Registered Agent in Tennessee
  3. Articles of Organization ($50 per member, minimum $300)
  4. Operating Agreement (internal)
  5. EIN from IRS (free)
  6. Business bank account

Platform: Tennessee Secretary of State

Professional licenses: new citizenship/status requirement (since May 7, 2026)

If your Tennessee business activity needs a professional or commercial license (trade boards under Title 62, cosmetology, health professions, insurance, alcoholic-beverage permits…), note that Public Chapter 955 (in effect since May 7, 2026) requires the license holder to be a US citizen or “qualified alien” (Tenn. Code Ann. § 4-58-102) at application AND renewal — a work permit (EAD) alone no longer qualifies. Public Chapter 955 does not amend Tennessee’s LLC-formation statutes — forming the LLC is a separate Secretary of State filing — but check every license your activity requires. Details: Tennessee worker rights and licensing · Public Chapter 955 (PDF). Tennessee is one of the states classified restrictive in our state-by-state map of professional licenses regardless of immigration status.

Last verified: 2026-09-24.

State services and resources in Tennessee

Where to register your LLC in Tennessee

The Tennessee Secretary of State, Business Services handles LLC registrations. Generally accepts filings:

  • Online (fastest)
  • By mail
  • In person, where the office offers it

The steps that are the same in every state — EIN, business bank account, annual report, estimated taxes, ITIN ownership and the common errors — are maintained once, on the LLC formation hub.

Tennessee-specific resources

Last verified: 2026-09-24.

General procedural information for educational purposes. Not legal, tax, or immigration advice. Laws and fees change — verify with the issuing agency before taking action. For case-specific guidance, consult a licensed immigration attorney or other appropriate professional.