Tennessee Articles of Organization: SS-4270 Fee (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

You form a Tennessee LLC by filing the Articles of Organization (Form SS-4270) with the Tennessee Secretary of State. The fee is $50 per member, with a $300 minimum and a $3,000 maximum, so an LLC with six or fewer members pays $300. You must name a Tennessee registered agent, and after formation you file an annual report each year and register for franchise and excise tax.

Quick Answer

Form
Form SS-4270, Articles of Organization (LLC)
Filing fee
$50/member - $300 minimum, $3,000 maximum (2026)
Agency
Tennessee Secretary of State, Division of Business Services
Registered agent
Required - a Tennessee resident or qualified entity
After filing
Annual report yearly; franchise & excise tax (FAE 170)
Statute
Tenn. Code § 48-249-1007 (fee); § 48-249-202 (contents)

What the Articles of Organization Do

The Articles of Organization is the founding document that legally creates a Tennessee limited liability company. The Tennessee Secretary of State provides it as Form SS-4270, filed with the Division of Business Services. Filing this document - and the Secretary of State's acceptance of it - is the legal act that brings the LLC into existence under the Tennessee Revised Limited Liability Company Act (Title 48, Chapter 249 of the Tennessee Code). Until Form SS-4270 is on file, the entity does not exist and its owners have no liability shield.

People sometimes call this a "certificate of formation" or "certificate of organization," but Tennessee's actual document for an LLC is the Articles of Organization (Form SS-4270). A for-profit corporation instead files a Charter (Form SS-4417). If you are researching the general national process first, see how to form an LLC, and for the full state walk-through see how to form an LLC in Tennessee.

What Form SS-4270 Requires

Under Tenn. Code section 48-249-202, the Articles of Organization must state a defined set of items:

Your internal governance - ownership percentages, voting, and distributions - goes in an operating agreement, which Tennessee does not file. The member count on Form SS-4270 matters because it sets the fee, so count members carefully.

The $50-Per-Member Filing Fee

Tennessee prices the Articles of Organization differently from most states. Under Tenn. Code section 48-249-1007, the fee is $50 for each member in existence on the date of filing, subject to a $300 minimum and a $3,000 maximum. Because of the $300 floor, an LLC with anywhere from one to six members pays exactly $300 to organize. The $50-per-member structure only starts to increase the cost above $300 once you have seven or more members, and the $3,000 ceiling is reached at 60 members. You pay this fee once, when you file. For a complete cost breakdown, see how much a Tennessee LLC costs.

How to File the Articles of Organization

The fastest way to file is online through the Secretary of State's Business Services Online portal; you can also file the paper Form SS-4270 by mail. The steps are:

  1. Check the name. Use the Tennessee business entity search to confirm the name is available, and reserve it if needed.
  2. Name your registered agent. Confirm the agent consents and has a physical Tennessee address.
  3. Complete Form SS-4270 online, entering your member count and management structure.
  4. Pay the fee ($300 minimum) and submit. Keep the filed copy the Secretary of State returns - banks ask for it.
  5. Calendar your annual report and first franchise and excise tax return.

An optional name reservation (Form SS-9425) holds a name for four months for $20 if you are not ready to file.

Tennessee LLC Filing Fees (2026)

The core cost of creating a Tennessee LLC is the $300 minimum Articles of Organization fee. The table lists the fees most new LLCs encounter, verified against the Secretary of State fee schedule (Tenn. Code section 48-249-1007) and the Department of Revenue.

ItemFormFee (2026)Agency
Articles of Organization (create the LLC)SS-4270$50/member; $300 min, $3,000 maxSecretary of State
Name reservation (4 months, optional)SS-9425$20Secretary of State
Annual reportOnline / SS-4270 series$50/member; $300 min, $3,000 maxSecretary of State
Franchise & excise taxFAE 1700.25% net worth ($100 min) + 6.5% exciseDepartment of Revenue
Federal EINIRS Form SS-4$0 (free)IRS

Confirm current certified-copy and expedite charges on the Secretary of State fee schedule before you file, because those can change.

The Registered Agent Requirement

Every Tennessee LLC must name a registered agent on Form SS-4270 and keep one continuously. The registered agent receives service of process (lawsuits) and official state notices on the company's behalf, and must have a physical Tennessee street address - a P.O. box alone does not satisfy the requirement. The agent can be an individual Tennessee resident, or a business entity authorized to do business in Tennessee, and can be a member of the LLC. You may act as your own registered agent if you have a Tennessee address, or hire a commercial service. If the agent resigns or moves and you do not update the record, you can miss a lawsuit and the Secretary of State can administratively dissolve the LLC. For detail, see Tennessee registered agent requirements and the national registered agent overview.

After Formation: Annual Report and Taxes

Filing Form SS-4270 is only the first obligation. Each year, a Tennessee LLC must file an annual report with the Secretary of State - priced the same $50-per-member way, with the same $300 minimum - due on or before the first day of the fourth month after the LLC's fiscal year closes (April 1 for a calendar-year LLC). Separately, most Tennessee LLCs owe franchise and excise tax to the Department of Revenue on Form FAE 170: franchise tax of 0.25% of net worth (minimum $100) plus excise tax of 6.5% of Tennessee net earnings. Tennessee has no tax on wages or salaries, so there is no separate personal income tax on your take-home pay. See the Tennessee annual report for filing mechanics.

EIN, Licenses, and Operating Agreement

A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment. If your business has more than $3,000 in gross receipts, Tennessee requires a local business license from the county and/or city clerk ($15), and a business at or above $100,000 in receipts registers for business tax with the Department of Revenue - see business license in Tennessee. Adopt an operating agreement even though the state never files it. When you eventually close, you file Articles of Termination - see how to dissolve an LLC in Tennessee.

Frequently Asked Questions

What are the Tennessee Articles of Organization?

They are Form SS-4270, the document you file with the Tennessee Secretary of State to create an LLC. The fee is $50 per member, with a $300 minimum and a $3,000 maximum.

How much does it cost to file the Articles of Organization in Tennessee?

$50 for each member, subject to a $300 minimum and a $3,000 maximum, under Tenn. Code section 48-249-1007. An LLC with six or fewer members pays $300. See Tennessee LLC cost.

What form is the Tennessee Articles of Organization?

For an LLC it is Form SS-4270. A for-profit corporation instead files a Charter (Form SS-4417). You file with the Secretary of State, not the Department of Revenue.

Do I need a registered agent to file Form SS-4270?

Yes. Every Tennessee LLC must name a registered agent with a physical Tennessee address on the Articles of Organization.

What do I do after the Articles of Organization are approved?

Get an EIN, adopt an operating agreement, register for franchise and excise tax, obtain any business license, and file an annual report each year.

Related

Sources

  1. Tennessee Secretary of State - What is the required filing fee? ($50/member, $300 minimum, $3,000 maximum).
  2. Tennessee Secretary of State - Business Forms & Fees (Form SS-4270 Articles of Organization; Form SS-9425 name reservation).
  3. Tennessee Secretary of State - Businesses (Division of Business Services) (online filing portal).
  4. Tennessee Secretary of State - Business Entity Search (check name availability before filing).
  5. Tennessee Code - § 48-249-1007, Filing, service and copying fees.
  6. Tennessee Code - § 48-249-202, Articles of organization (required contents).
  7. Tennessee Department of Revenue - Franchise & Excise Tax (0.25% net worth, $100 minimum; 6.5% excise; FAE 170).
  8. Tennessee Department of Revenue - F&E-5, Due Date for Form FAE 170.
  9. Tennessee Department of Revenue - BUS-13, Business Licenses Overview ($3,000 / $100,000 thresholds; $15 license).
  10. IRS - Limited Liability Company (LLC) (federal default classification).
  11. IRS - Get an Employer Identification Number (free EIN).
  12. Legal Information Institute - 26 CFR § 301.7701-3, Entity classification election.

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Tennessee Secretary of State and Tennessee Department of Revenue before acting.