Tennessee LLC annual report & franchise tax deadlines 2026-2027
Every recurring Tennessee filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | By the 1st day of the 4th month after fiscal year end (Apr 1 for calendar year) |
| State fee | $50 per member; $300 minimum, $3,000 maximum |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | By the 1st day of the 4th month after fiscal year end (Apr 1 for calendar year) |
| State fee | $20 |
| How often | annual |
Franchise & entity-level taxes
| Franchise & excise tax (FAE170) llc, corp, s corp, partnership | 15th day of the 4th month after year end (Apr 15) Franchise 0.25% of TN net worth ($100 minimum); excise 6.5% of taxable income Confirmed on official page |
|---|
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (FAE170) |
| Partnership / S corp return | Apr 15 (FAE170 — most LLCs/LPs file) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
| Note | No tax on wage income; business entities pay franchise & excise tax. |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Tennessee
No active IRS disaster postponements for Tennessee as of Oct 21, 2026. See all deadline changes.
Your Tennessee calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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Tennessee deadline FAQ
When is the Tennessee LLC annual report due?
By the 1st day of the 4th month after fiscal year end (Apr 1 for calendar year).
How much does the Tennessee LLC annual report cost?
State fee: $50 per member; $300 minimum, $3,000 maximum.
When is the Tennessee corporation annual report due?
By the 1st day of the 4th month after fiscal year end (Apr 1 for calendar year). Fee: $20. S corporations file the same report as other corporations.
Does Tennessee have a franchise tax or annual LLC tax?
Yes — Franchise & excise tax (FAE170): 15th day of the 4th month after year end (Apr 15) (Franchise 0.25% of TN net worth ($100 minimum); excise 6.5% of taxable income).
When are Tennessee business income tax returns due?
C corporations: Apr 15 (FAE170). Pass-through entities (partnerships, S corps): Apr 15 (FAE170 — most LLCs/LPs file). No tax on wage income; business entities pay franchise & excise tax. These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Tennessee sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a Tennessee deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://sos.tn.gov/businesses/faqs
- https://www.tn.gov/revenue
- https://www.tn.gov/revenue/taxes/franchise---excise-tax/due-dates-and-tax-rates.html
- https://sos.tn.gov/businesses/services/business-forms-fees
- https://tncab.tnsos.gov/
- https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB0037&GA=114
- https://sos.tn.gov/press-releases/secretary-of-state-tre-hargett-issues-new-warning-about-third-party-solicitors
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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