Tennessee Certificate of Authority / Delaware LLCs
Delaware LLCs and the Tennessee certificate of authority
Delaware LLCs doing business in Tennessee apply at $50 per member from $300, attaching a $50 Delaware certificate of good standing. For a company of up to 6 members, year one adds Tennessee's $300 report and Delaware's $400 tax, $1,000 before the Delaware certificate.
How Delaware and Tennessee compare
| Point | Delaware | Tennessee |
|---|---|---|
| Yearly bill | Tax of $400 | Report of $300 to $3,000 |
| Due | Delaware: June 1 | Tennessee: First day of the fourth month after fiscal year end (April 1 for a calendar year) |
| If late | Penalty of $200 | Revocation can follow two months on |
| Certificate | Good standing, $50 | Dated within 2 months |
| Filing | Already formed | Application from $300 |
| Agent | A Delaware registered agent | A separate agent on a Tennessee street |
The two agents and the two yearly bills are independent.
Why a Delaware LLC applies
Delaware formation is no substitute for a Tennessee certificate; every foreign LLC transacting business here beyond the statute's exceptions has the duty.
Filling in SS-4233
Delaware is entered as home, with the formation date lifted from Delaware's records. Put the management address as principal office. The agent sits in Tennessee, and members are counted as of the filing date.
The Delaware certificate
Ask Delaware for a certificate of good standing. Tennessee wants a certificate of existence, or a document of similar import, authenticated by the Secretary of State or other official who keeps the LLC records where the company was formed, dated no more than two months before the filing, and the two months run from the date on it.
Delaware's side
The Delaware bill is $400 per year, payable June 1; late payment adds $200. Delaware assesses it if the entity is active in the records of the Division at any time during January 1 to December 31 of the tax year.
Tennessee's side
Tennessee wants a yearly report beginning at $300, scaled by headcount.
A Delaware holding company with many members
With ten members, a Delaware company spends $500 on the Tennessee filing and $500 for every annual report, so $1,000 in year one; its Delaware tax remains $400.
Two agents
Delaware's agent rule: an individual resident of Delaware, or a domestic or foreign entity other than the LLC itself that has a Delaware business office at the registered office. Tennessee asks for another, at a physical Tennessee street address; a post office box, route number or box number alone is rejected.
A Delaware LLC already operating here
Before the state files, it owes 3 times its filing fee for every year or part-year. See the fine page.
Year one in dollars
For a Delaware LLC with six or fewer members, $1,000 covers the Tennessee application, the first Tennessee report and Delaware's $400 tax. Adding the Delaware certificate brings the filing day to $350.
Tennessee's share of year one
Tennessee's share of the first year is the $300 application plus the same amount again for the first report, both at the six-member minimum.
Closing the Tennessee record
A winding-up Delaware LLC leaves Tennessee with Form SS-4241 ($20) after the tax clearance; see withdrawing. Delaware keeps billing any year in which the entity is active on its record.
Four checks before ordering
Is Delaware current? Does the name clear Tennessee? Is there a physical agent address? Is the signer ready? If so, the $50 Delaware certificate and the Tennessee fee can go together.
Timing
Delaware first, then Tennessee. The Tennessee application carries the Delaware certificate, so Delaware standing has to be right before the certificate is ordered.
A name clash
Where a Delaware name resembles one already on Tennessee's records, the fix is consent from the other holder (Form SS-9411) or an assumed name (Form SS-4402).
Paperwork to gather
The Delaware certificate of good standing, the exact company name, when it was formed, where it is run, who the Tennessee agent is, how many members it has and an email address.
Keeping both records clean
Settle Delaware's tax by its deadline, send Tennessee's report by its own, and update the agent wherever it changes.
Cost summary
Delaware charges $50 for the certificate and $400 for the tax. Tennessee charges from $300 to file and from $300 each year.
A Delaware LLC gets its Tennessee certificate
Take the headcount
It sets the fee.
Pay Delaware's tax
Bring the account current.
Name the Tennessee agent
Someone with a street address here.
Order the Delaware certificate
$50, dated inside the window.
Submit SS-4233
Enclose the fee that matches your member count.
Questions from Delaware LLCs
What does Delaware supply for the filing?
A certificate of good standing.
Does the Delaware agent cover Tennessee?
Only with a physical Tennessee address and agreement to serve.
How old may it be?
No more than 2 months before the Tennessee filing.
Does Tennessee stand in for Delaware's tax?
No. Each state bills separately.
How much is the Delaware certificate?
$50 for good standing.
Pricing
Get your Tennessee certificate
$199
+ from $300 state filing fee
$300 is the LLC floor on a $50-a-member scale; other entity types pay their own state fee, shown on the fees page. $199 plus the state fee, including your first year of registered agent service; after that the agent service renews at $149 a year.
- An application written for your entity type from your replies
- The home certificate, requested to land inside the window
- A Tennessee agent for service from us, or one you choose
- The endorsed application returned to you as your certificate
- Renewal: after the first year, the agent service renews at $149 a year
Sources
- Tennessee Secretary of State, business forms and fees
- Tennessee Code Annotated 48-249-1007, LLC filing fees (General Assembly bill text restating the section)
- Tennessee Secretary of State, business FAQs
- Form SS-4431, application for certificate of authority, foreign for-profit corporation
- Tennessee Revised Limited Liability Company Act, foreign LLC provisions (Public Chapter 286)
- Delaware Division of Corporations fee schedule (PDF)
- Delaware Division of Corporations, LLC/LP/GP annual tax
- Tennessee Secretary of State, business services
- Form SS-4233, application for certificate of authority, foreign limited liability company
- Tennessee Attorney General opinion 18-28, certificates of authority
- Division of Corporations, pay taxes and file annual reports
- Delaware Code Title 6, chapter 18, subchapter IX (foreign LLCs)
- Form SS-4241, application for certificate of withdrawal or cancellation, foreign entity
Ready for your Tennessee certificate?
Name the entity type and headcount; we write the matching application.