Overview
Tennessee business registration runs through the Secretary of State (SOS), which keeps the official record of entities formed or registered to do business in the state. Since February 2025, all filings and searches go through TNCaB (Tennessee's Charity and Business Filing System), which replaced the older TNBear platform.
Corporations (for-profit and nonprofit), LLCs, LLPs, and limited partnerships all register with the SOS and file annual reports directly with it. There's no separate agency split for that obligation. What is separate is the Franchise and Excise Tax, administered by the Tennessee Department of Revenue. That's a second annual obligation running on its own schedule, distinct from the SOS annual report.
Tennessee has no state-level beneficial ownership register. At the federal level, the Corporate Transparency Act (2021) created a BOI registry run by FinCEN, but a March 2025 interim final rule lifted the obligation for all U.S. companies and U.S. persons. Only foreign reporting companies remain subject to it.
For KYB and AML work, the free public search returns an entity's status, registered agent, and the names of its officers, directors, governors, or managers as most recently reported. Tennessee discloses that officer and management detail through the annual report, so it sits in the public SOS record.
Official Registers
Secretary of State (TNCaB)
The SOS maintains the official register of business entities through TNCaB. It records domestic and foreign corporations, LLCs, LLPs, and limited partnerships.
Search and access. The Business Entity Search is free and needs no account. Search by entity name or SOS Control Number. Each record shows the entity name, type, state of formation, current status, registered agent and office, filing history, and the names and business addresses of officers, directors, governors, managers, or general partners as reported in the most recent annual report.
Filings. Formation documents go in online through TNCaB. Articles of Incorporation for corporations cost $100. Articles of Organization for LLCs start at $300. Nonprofit corporations file Articles of Incorporation at $100. Foreign entities file an application for a certificate of authority.
Certificates. Certificates of Existence and certified copies of filed documents are available through TNCaB for a fee.
Updates. A filing goes live once the SOS processes it. Filing history is visible on each entity's public record.
Tennessee Department of Revenue
In addition to the SOS annual report, most business entities owe a Franchise and Excise Tax (Form FAE170) to the Tennessee Department of Revenue each year. The franchise tax is 0.25% of net worth. The excise tax is based on net earnings. Both are filed together on a single return. The minimum franchise tax is $100 and applies even to inactive entities. General partnerships and sole proprietors are not subject to the F&E tax.
Registration and Publication Requirements
Corporations
All domestic and foreign corporations must register with the SOS. Every corporation must maintain a registered agent with a Tennessee address.
Annual report. Corporations file an annual report with the SOS by April 1 each year (the first day of the fourth month following the close of the fiscal year, for calendar-year filers). The fee is $20. An additional $20 applies if the registered agent or office changes in that filing. The report must list at least one officer for for-profit corporations; nonprofits must list a president and a secretary. Failure to file on time leads to administrative dissolution, though delinquent reports can be filed within four months of the due date.
Franchise and Excise Tax. Corporations also file Form FAE170 with the Department of Revenue. The minimum franchise tax is $100 per year, even if the entity is inactive.
LLCs
All domestic and foreign LLCs must register with the SOS and maintain a registered agent in Tennessee.
Annual report. LLCs file an annual report with the SOS by April 1. The fee starts at $300 for entities with up to six members, then increases by $50 for each additional member, up to a maximum of $3,000. This makes Tennessee one of the more expensive states for multi-member LLC compliance. The report lists the names and business addresses of governors and managers.
Franchise and Excise Tax. LLCs are subject to the F&E tax unless they are single-member LLCs whose sole member is a corporation, which are disregarded for F&E purposes.
LLPs
LLPs must register with the SOS and file an annual report by April 1 to maintain their registration. The fee is $50 per partner. A registered agent is required.
Limited partnerships
Limited partnerships registered under Tennessee's Uniform Limited Partnership Act of 2017 must file an annual report with the SOS by April 1. Limited partnerships also require a registered agent.
Nonprofit corporations
Nonprofits file Articles of Incorporation with the SOS ($100). They file an annual report by April 1 at a $5 fee, and must list a president and secretary. Federal 501(c) status comes from the IRS; the state filing doesn't grant it.
Sole proprietors and general partnerships
No SOS registration is required. General partnerships are also the only entity type exempt from the registered agent requirement. Neither entity type is subject to the Franchise and Excise Tax.
Summary table
| Entity type | Register with SOS | Annual report to SOS | F&E Tax to Dept of Revenue |
|---|---|---|---|
For-profit corporation | Yes ($100) | Yes ($20, by April 1) | Yes (min. $100) |
LLC | Yes ($300+) | Yes ($300–$3,000, by April 1) | Yes (min. $100) |
LLP | Yes | Yes ($50/partner, by April 1) | Yes |
LP | Yes | Yes (by April 1) | Yes |
Nonprofit corporation | Yes ($100) | Yes ($5, by April 1) | Generally exempt |
Sole proprietor / general partnership | No | No | No |
With Topograph
Topograph queries the Tennessee SOS TNCaB system to return structured company data for entities registered in the state.
Available Data
Company Profile
- SOS Control Number
- Entity name
- Entity type and state of formation
- Current status
- Registered agent name and address
Officers and Management
- Officers, directors, governors, managers, or general partners (name and business address, as most recently reported)
Available Documents
| Document type | Comment |
|---|---|
Trade Register Extract | A Topograph-generated extract of the entity's TNCaB record: Control Number, entity name, type, state of formation, status, registered agent, registered office, and the most recently reported officers or managers. |
Financial statements aren't filed publicly in Tennessee, and beneficial ownership data isn't available at the state level. The Franchise and Excise Tax return is filed with the Department of Revenue and isn't publicly accessible. Domestic companies are also exempt from federal BOI reporting following the March 2025 FinCEN rule.
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