Forming an LLC in Tennessee
Why Tennessee
No state income tax — only taxes dividends/interest (Hall Tax repealed) Home to Nashville (music + healthcare), Memphis (logistics) Hispanic community ~6% (growing) High cost ($300 + $300/year = $600 first year) Accepts ITIN
Key facts
| Item | Information |
|---|---|
| Formation fee | $300 |
| Annual fee | $300 annual report (minimum) |
| Deadline | Annual Report due 1st day of 4th month after anniversary ($300 minimum) |
| Accepts ITIN | ✅ Yes |
Process
- Unique name ending in “LLC”
- Registered Agent in Tennessee
- Articles of Organization ($300)
- Operating Agreement (internal)
- EIN from IRS (free)
- Business bank account
Platform: Tennessee Secretary of State
Related
Last verified: 2026-05-24.
State services and resources in Tennessee
Where to register your LLC in Tennessee
The Secretary of State office (or equivalent) of Tennessee handles LLC registrations. Generally accepts filings:
- Online (fastest, 1-3 days)
- By mail (4-8 weeks)
- In person (varies by state capital)
Post-formation requirements
- EIN from IRS (free, online, ~15 minutes)
- Business bank account — most require LLC docs + EIN
- State/local licenses depending on business type
- Annual Report yearly (keeps LLC active)
- Quarterly tax estimates if income > $1,000/quarter
LLC for immigrants with ITIN
- Permitted: ITIN holders can be LLC members
- Banking: business accounts with ITIN available (BlueVine, Mercury, Lili — verify policies)
- Tax filing: Schedule C on your 1040 with ITIN; Form 1065 for multi-member LLC
Common errors
- Forgetting annual report (can dissolve LLC)
- Mixing personal and LLC finances (loses limited liability protection)
- No Operating Agreement (even single-member)
- Operating in another state without registering as foreign LLC
Tennessee-specific resources
- Tennessee Secretary of State — LLC search + filings
- Tennessee Department of Revenue — state business taxes
- SCORE (Service Corps of Retired Executives) — free small business mentoring
- SBA (Small Business Administration) — resources and financing
Last verified: 2026-05-25.
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.
Related procedural information
- ITIN — file business taxes without SSN — ITIN holders can form and operate LLCs
- ITIN-friendly business banking — checking accounts that open without an SSN
- USCIS forms — H-1B, L-1, E-2 investor visas — when LLC ownership supports a visa case
- State income tax obligations — business taxes vary by state
- Find an immigration attorney — for complex investor or work-visa cases tied to your LLC
Frequently asked questions
Do I need SSN to form an LLC in Tennessee?
How much does it cost to form an LLC in Tennessee?
Better to form LLC in Tennessee or in Wyoming/Delaware?
Does my Tennessee LLC pay taxes?
The rules change. Hear about it first.
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General information, not legal advice. MigrantUSA is an independent publisher and is not a law firm; using this site does not create an attorney-client relationship, and this content is not a substitute for advice from a licensed attorney about your specific situation. US federal, state, and local government procedures, fees, and forms change. Always verify current details directly with the relevant agency before acting. For immigration, tax, or other legal matters specific to your situation, consult a licensed attorney or BIA-accredited representative.