Form a S-Corp in Tennessee

Everything you need to know about forming a S-Corp in Tennessee. Filing fees, requirements, timeline, and step-by-step guidance.

$100
Filing Fee
5-10 business days
Processing Time
$300
Annual Tax
Required
Registered Agent

How to File

1

Choose a Corporate Name

Select an available name ending with Corporation, Corp., Incorporated, Inc., Company, or Co. Check availability on Tennessee SOS website.

30 minutes

2

Appoint a Registered Agent

Designate a Tennessee resident or entity authorized to do business in Tennessee to receive legal documents.

15 minutes

3

File Articles of Incorporation

Submit Articles of Incorporation to Tennessee Secretary of State with required information and filing fee.

45 minutes

4

Obtain EIN from IRS

Apply for Federal Employer Identification Number online through IRS website for tax purposes.

20 minutes

What's Next After Filing

Once your S-Corp is officially formed, you'll want to complete these important steps:

  • File Form 2553 for S-Corp ElectionSubmit IRS Form 2553 within 75 days of incorporation to elect S-Corporation tax status.
  • Create Corporate BylawsDraft internal rules governing corporate operations, though not required to be filed with the state.
  • Hold Initial Board MeetingConduct first board meeting to adopt bylaws, elect officers, and issue stock certificates.

Advantages

  • Pass-through taxation avoiding double taxation
  • Limited liability protection for shareholders
  • Enhanced credibility with customers and vendors
  • Ability to deduct business losses on personal tax returns

Considerations

  • Strict IRS eligibility requirements and ongoing compliance
  • Limited to 100 shareholders with restrictions on shareholder types
  • Required payroll taxes for shareholder-employees

Annual Obligations

Franchise Tax:$300
Annual Report Fee:$20
Report Due:First day of fourth month of tax year
Minimum franchise tax is $300. Annual report due by April 1st. Excise tax of 6.5% on net earnings may apply.
Last verified: December 2025Source

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